A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (10,000 units): If 2,000 units remain unsold at the end of the month and sales total $300,000 for the month, the amount of manufacturing margin that would be reported on the variable costing income statement is 8. 5140.000 b. $166000 c. that reported d. \$104,000