A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (10,000 units):
Direct materials $140,000
Direct labor 40,000
Variable factory overhead 20,000
Fixed factory overhead 4,000 $204,000
Operating expenses:
Variable operating expenses $ 34,000
Fixed operating expenses 2,000 36,000
If 2,000 units remain unsold at the end of the month and sales total $300,000 for the month, what is the amount of the manufacturing margin that would be reported on the variable costing income statement?