Brislin Gifts Makes Ceramic Mugs and Has the Following Amounts

Brislin Gifts makes ceramic mugs and has the following amounts during 2017 (Assume the same unit costs in all years) : $\begin{array}{lr}\text { Selling price } & \$ 9.00 \text { per mug } \\\text { Variable production cost } & \$ 2.50 \text { per mug } \\\text { Variable selling cost } & \$ 1.10 \text { per mug } \\\text { Fixed production cost } & \$ 100,000 \text { per month }\\\text { Fixed selling and administrative cost }&\$ 60,000 \text { per month }\end{array}$ Production and sales in units for the first three months of 2017 are as follows: $\begin{array}{lll}\text { Year}&\text { Production}&\text { Sales }\\\text { January } & 50,000 & 44,000 \\\text { February } & 40,000 & 45,000 \\\text { March } & 50,000 & 45,000\end{array}$
Inventory at January 1, 2017 consisted of 1,000 mugs.How much is net income for February using variable costing?

A) $70,500
B) $83,000
C) $183,000
D) None of these answer choices are correct.