Pearl Company sells goods to Martinez Company during 2020. It offers Martinez the following rebates based on total sales to Martinez. If total sales to Martinez are 9,300 units, it will grant a rebate of 3%. If it sells up to 21,200 units, it will grant a rebate of 4%. If it sells up to 27,800 units, it will grant a rebate of 6%. In the first quarter of the year, Pearl sells 11,400 units to Martinez at a sales price of $125,400. Pearl, based on past experience, has sold over 40,900 units to Martinez, and these sales normally take place in the third quarter of the year. What amount of revenue should Pearl report for the sale of the 11,400 units in the first quarter of the year.