Pharoah Company sells goods to Sunland Company during 2025. It offers Sunland the following rebates based on total sales to Sunland. If total sales to Sunland are 9,200 units, it will grant a rebate of 3%. If it sells up to 19,000 units, it will grant a rebate of 5%. If it sells up to 32,900 units, it will grant a rebate of 6%. In the first quarter of the year, Pharoah sells 12,000 units to Sunland at a sales price of $108,000. Pharoah, based on past experience, has sold over 41,300 units to Sunland, and these sales normally take place in the third quarter of the year. What amount of revenue should Pharoah report for the sale of the 12,000 units in the first quarter of the year? Revenue 5