A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (5,000 units): If 1,000 units remain unsold at the end of the month and sales total $150,000 for the month, the amount of contribution margin that would be reported on the variable costing income statement is a. $51,400 b. $54,000 c. $52,000 d. $53,000 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (5,000 units): If 1,000 units remain unsold at the end of the month and sales total $150,000 for the month, the amount of contribution margin that would be reported on the variable costing income statement is a. $51,400 b. $54,000 c. $52,000 d. $53,000