X manufacturing company has a capacity to produce 10000 units monthly at variable manufacturing cost of $20 per unit and fixed manufacturing cost of $100,000 per month, at a meanwhile operating expense is $5 per unit sold and fixed operating expense $20,000, on January beginning inventory is 0 and units produced 10000, 8000 units sold, in February 9000 units produced and 6000 sold. compute the Cost of goods sold for January using ?absorption costing method .$240,000 .a $120,000.b $160,000.c