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 Faxed factory overhead 4.000 $204,000 2.000 Operating expenses Variable opelating expenses $ 34,000 Fixed operating expenses 36,000 12,000 units remain untold 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? OS Ob por Bc 106.000