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Jimbob Co.'s records include the following information for the month of January: 5,000 4,000 $50 $5 $2 Units manufactured Units sold Selling price per unit Variable manufacturi facturing costs per unit: Direct materials Direct labour Manufacturing overhead Variable selling and administrative expenses per unit sold Total fixed costs: Manufacturing overhead Selling and administrative expenses $1 $10,000 $20,000 There were no beginning inventories. 39). 39) Using variable costing, what is the net income for January? A) $136,000. B) $185,000. C) $158,000. D) $134,000