Bramble Company sells goods to Sunland Company during 2020. It offers Sunland the following rebates based on total sales to Sunland. If total sales to Sunland are 10,500 units, it will grant a rebate of 3%. If it sells up to 18,300 units, it will grant a rebate of 5%. If it sells up to 30,800 units, it will grant a rebate of 6%. In the first quarter of the year, Bramble sells 10,800 units to Sunland at a sales price of $118,800. Bramble, based on past experience, has sold over 37,800 units to Sunland, and these sales normally take place in the third quarter of the year. What amount of revenue should Bramble report for the sale of the 10,800 units in the first quarter of the year.