Xander Company, which has only one product, has provided the following data concerning for the month of January: In 8 January, 500 units was produced and sold. There was no beginning inventory on 1 January. In February due to special orders 9,000 units was produced and sold. The selling price is RM 150 per unit. The company's variable costs per unit and total fixed costs have been constant from month to month. Required: Prepare an income statement for January and February using variable costing