Blue Company sells goods to Kingbird Company during 2020. It offers Kingbird the following rebates based on total sales to Kingbird. If total sales to Kingbird are 10,400 units, it will grant a rebate of 3%. If it sells up to 21,300 units, it will grant a rebate of 4%. If it sells up to 30.000 units, it will grant a rebate of 7%. In the first quarter of the year. Blue sells 10,500 units to Kingbird at a sales price of $115,500. Blue, based on past experience, has sold over 36,700 units to Kingbird, and these sales normally take place in the third quarter of the year. What amount of revenue should Blue report for the sale of the 10.500 units in the first quarter of the year. $ Revenue