Carla Company sells goods to Sarasota Company during 2020. It offers Sarasota the following rebates based on total sales to Sarasota. If total sales to Sarasota are 9,300 units, it will grant a rebate of 3%. If it sells up to 21,200 units, it will grant a rebate of 4%. If it sells up to 27,800 units, it will grant a rebate of 6%. In the first quarter of the year, Carla sells 11,400 units to Sarasota at a sales price of $125,400. Carla, based on past experience, has sold over 40,900 units to Sarasota, and these sales normally take place in the third quarter of the year. Required:
Based upon the above information, what amount should Manual record as revenue based upon both the net and gross method?