Pronghorn Company sells goods to Stellar Company during 2020. It offers Stellar the following rebates based on total sales to Stellar. If total sales to Stellar are 10,500 units, it will grant a rebate of 3%. If it sells up to 18,600 units, it will grant a rebate of 4%. If it sells up to 29,200 units, it will grant a rebate of 7%. In the first quarter of the year, Pronghorn sells 10,400 units to Stellar at a sales price of $104,000. Pronghorn, based on past experience, has sold over 42,900 units to Stellar, and these sales normally take place in the third quarter of the year. What amount of revenue should Pronghorn report for the sale of the 10,400 units in the first quarter of the year. $ Revenue