A business operated at 100% of capacity during its first month, with the following results: $560,000 Sales (112 units) Production costs (140 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $70,000 17,500 31,500 28,000 147,000 Operating expenses: Variable operating expenses $5,760 Fixed operating expenses 4,360 10,120 The amount of contribution margin that would be reported on the variable costing income staten Oa. $549,880 Ob. $454,680 Oc. $559,860 Od. $459,040