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A business operated at 100% of capacity during its first month, with the following results: Sales (120 units) $600,000 Production costs (150 units): Direct materials $75,000 Direct labor 18,750 Variable factory overhead 33,750 Fixed factory overhead 30,000 157,500 Operating expenses: Variable operating expenses $6,170 Fixed operating expenses 3,370 9,540 The amount of contribution margin that would be reported on the variable costing income statement is Oa. $491,830 b. $488,460 c. $590,460 d. $599,850