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 labor20,000 Variable factory overhead10,000 Fixed factory overhead 2,000$102,000 Operating expenses: Variable operating expenses$17,000 Fixed operating expenses 1,00018,000 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? a.$54,000 b.$53,000 c.$52,000 d.$51,400