A business operated @ 100% capacity furing its 1st month and incurred the following costs: Production (5,000 units) Direct materials $70,000 Direct labor 20,000 Variable factory overhead 10,000 Fixed factory overhead 2,000 Operating expenses Variable operating exp.17,000 Fixed operating exp. 1,000 If 1,000 units remain unsold at the end of the month and sales total $150,000 for the month, what is the amount of the contribution margin that would be reported on the variable costing income statement?