A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (5,000 units) Direct materials Direct labor Variable factory overhead Flxed factory overhead $70,000 20,000 10,000 2.000 $102,000 Operating expenses Variable operating expenses Fixed operating expenses $17,000 1.000 18,000 Ir 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 manufacturing margin that would be reported on the absorption costing income statement