The following information is available for January:
				Per Unit	Per Month
Selling Price			$ 100,000
Direct material			$ 20,000
Direct labor			$ 10,000
Variable manufacturing overhead	$ 15,000
Variaable SG&A			$ 5,000
Fixed Manufacturing Overhead		$ 50,000
Fixed SG&A				$ 30,000
Five units were produced, and three units were sold.
What is Januarys net income under the variable cositng, assuming no beginning inventory?
$ 70,000
$ 170,000
$ 90,000
$ 150,000