Brislin Gifts makes ceramic mugs and has the following amounts during 2020 (Assume the same unit costs in all years): Selling price $9.00 per mug Variable production cost $2.50 per mug Variable selling cost $1.10 per mug Fixed production cost $100,000 per month Fixed selling and administrative cost $60,000 per month Production and sales in units for the first three months of 2020 are as follows: Year Production Sales January 50,000 44,000 February 40,000 45,000 March 50,000 45,000 Inventory at January 1, 2020 consisted of 1,000 mugs. Which two months would have the same net income under full costing?

January and February

February and March

January and March

No, two months would have the same net income.