A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (10,000 units): Direct materials $140,000 Direct labor 40,000 Variable factory overhead 20,000 Fixed factory overhead 4.000 $204,000 Operating expenses Varlable operating expenses $ 34,000 Fixed operating expenses 2.000 36,000 112,000 units remain unsold at 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 the variable costing income statement OD 5104.000 Obel O 516,000 Od 5140,000