A business operated at 100% of capacity during its first month and incurred the following costs Production costs (5.000 units) Direct materials $70,000 Direct labe 20,000 Variable factory overhead 10,000 Fixed factory overhead 2,000 $102,000 Operating expenses Variable operating expenses $17,000 Fred operating expenses 1.000 18.000 11.000 units remain unsold at the end of the month and sales total $150,000 for the month, the amount of manufacturing margin that would be reported on the absorption conting income statement is O. 54.000 O $70,000 O 50.000 Odote