Water World Inc. (WWI) is introducing a new swimming pool called the "Ready for Summer". The new pool will sell for $18,000 and WWI estimates that it will sell 22 Ready for Summer pools in Year 1. Of the 22 Year 1 Ready for Summer pools sold, 7 will be sales to customers that were originally planning to buy WWI's mid-level pool, The Hampton, which has a selling price of $27,000. Finally, due to the advertising campaign around the "Ready for Summer" pool, WWI will sell an additional $21,000 of pool accessories (ladders, pumps, etc.) in Year 1.

What amount should WWI use as the Year 1 incremental Sales (Revenue) figure when evaluating this project?