Cullumber Company sells goods to Oriole Company during 2025. It offers Oriole the following rebates based on total sales to Oriole. If total sales to Oriole are 9,500 units, it will grant a rebate of 3%. If it sells up to 21,100 units, it will grant a rebate of 4%. If it sells up to 27,000 units, it will grant a rebate of 7%. In the first quarter of the year, Cullumber sells 10,700 units to Oriole at a sales price of $107,000. Cullumber, based on past experience, has sold over 40,300 units to Oriole, and these sales normally take place in the third quarter of the year. What amount of revenue should Cullumber report for the sale of the 10,700 units in the first quarter of the year