A business operated at 100% of capacity during its first mon…

A business operated at 100% of capacity during its first month, with the following results: Sales (160 units)   $160,000 Production costs (200 units):       Direct materials $100,000     Direct labor 20,000     Variable manufacturing overhead 10,000     Fixed manufacturing overhead       4,000 134,000       Operating expenses:       Variable operating expenses $  12,000     Fixed operating expenses       2,000 14,000 ​ The amount of manufacturing margin that would be reported on the variable costing income statement is