Sage Company sells goods to Pronghorn Company during 2017. It offers Pronghorn the following rebates based on total sales to Pronghorn. If total sales to Pronghorn 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, Sage sells 10,400 units to Pronghorn at a sales price of $104,000. Sage, based on past experience, has sold over 42,900 units to Pronghorn, and these sales normally take place in the third quarter of the year. What amount of revenue should Sage report for the sale of the 10,400 units in the first quarter of the year Revenue $