A business operated at 100% of capacity during its first month and incurred the following costs: Production costs(10,000 units) 140,000 Direct materials 40,000 Direct labor 20,000 variable factory overhead 4,000 204,000 fixed operating expences Operating expences: variable operating expences 34,000 Fixed operating ex[ences 2,000 36,000 if 2,000 units remain unsold at the the end of the month and sales total $300,000 for the month, what is the amount of the manufacturing margin that would be reported on variable costing income statement a.) 114,000 b.) 140,000 c.) 106,000 d.) 104,000