Concord Mowers Ltd. agreed to sell the City of Halifax four riding mowers and 20 push lawn mowers. The contract price was $76,800. Concord normally sells its riding mowers for $15,360 and its push lawn mowers for $1,024. The contract required the City of Halifax to pay Concord once all of the merchandise has been delivered to the citys public works yard. Concords management does not expect any returns or any issues with payment. Concord delivered all four of the riding mowers and 14 of the push mowers on April 26. The remaining six push mowers were delivered on May 5. Concord received payment from the city on May 18. Concords cost for each riding mower is $10,624, while the push mowers cost the company $660 each.

(a)

Determine the amount of revenue that Concord would be able to recognize in April.

		Revenue Recognized
Riding mowers		$
Push lawnmowers
Total		$