• Sheridan Company sells goods to Carla Vista Company during 2025. It offers Carla Vista the following rebates based on total sales to Carla Vista. If total sates to Car ha Vista are 10,300 units, it will grant arebate of 2%. If it sells up to 21,600 units, it will grant a rebate of 5%. If it selis up to 27,500 units, it will grant a rebate of 6% in the first quarter of the year, Sheridan sells 10,500 units to Carla Vista at a sales price of $115,500. Sheridan, based on past experience, has sold over 37,100 units to Carla Vista, and these sales normally take place in the third quarter of the year. 
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• What amount of revenue should Sheridan report for the sale of the 10,500 units in the first quarter of the year?