A business operated at 100% of copocity 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 5300,000 for the month, the amount of manufacturing margin that would be reported on the variable costing income statement is 2. sot reported b. 5105,000 c. 5106,000 d. 5140.000