Grades Study Tools A business operated at 100% of capacity during its first month and incurred the 14 , 000 If 2,000 units remain unsold at the end of the month and sales total $300 , 000 for the month, the amount of manufacturing margin that would be reported on the variable costing income statement is a. 5140,000 X b. 5104,090 c. nol repored d. $106 , 000