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 manufacturing margin that would be reported on the absorption costing income statem is a. not reported b. $54,000 c. $50,000 d. $70,000