Calculator A business operated at 100% of capacity during its first month, with the following results: Sales (104 units) Production costs (130 units): $520,000 $65,000 Direct materials Direct labor Variable factory overhead Fixed factory overhead 16,250 29,250 26,000 136,500 Operating expenses: Variable operating expenses $5,370 4,220 9,590 Fixed operating expenses What is the amount of the contribution margin that would be reported on the variable costing income statement? O a. $519,870 Ob. $422,010 Oc. $510,410 Od. $426,230 All work saved. DOLL