Larkspur Company sells goods to Cullumber Company during 2017. It offers Cullumber the following rebates based on total sales to Cullumber. If total sales to Cullumber are 10,500 units, it will grant a rebate of 2%. If it sells up to 21,200 units, it will grant a rebate of 5%. If it sells up to 30,800 units, it will grant a rebate of 6%. In the first quarter of the year, Larkspur sells 10,600 units to Cullumber at a sales price of $106,000. Larkspur, based on past experience, has sold over 37,600 units to Cullumber, and these sales normally take place in the third quarter of the year. What amount of revenue should Larkspur report for the sale of the 10,600 units in the first quarter of the year.

Revenue