J. A business operated at l 00% of capacity during its first month and incurred the following costs: Production costs (8.000 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $90,000 25.000 30.000 $147,000 Operating expenses: Variable operating expenses Fixed operating expenses $19,000 1,000 20,000 If 2.000 units remain unsold at the end of the month and sales total S150.000 for the month, what is the amount of the contribution margin that would be reported on the Wra ol oraie variable costing income statement