A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (5,000 units) Direct materials Direct labor Variable factory overhead Fixed factory overhead $70,000 20,000 10,000 2.000 $102,000 Operating expenses Variable operating expenses Fixed operating expenses $17,000 1.000 18,000 1 1.000 units remain unsold at the end of the month and sales total S150,000 for the month, the amount of contribution margin that would be reported on the variable costing income statement is a. 553.000 b. 551.400 6. 552.000 d. 554.000