. LUUSILLE QUESTION 12 2.5 points A business operated at 100% of capacity during its first month, with the following results: $90,000 Sales (90 units) Production costs (100 units) Direct materials Direct labor Variable factory overhead Fixed factory overhead $40,000 20,000 2.000 ..7.000 69,000 Operating expenses Variable operating expenses Fixed operating expenses S 8,000 1.000 9,000 The amount of contribution margin that would be reported on the variable costing income statement is a $20,200 b. 529,700 6.514.200 d. 526,200