4 RARA Company using process costing method to allocate cost between costof goods sold and ending finished goods, following data related to to january: Physical units, Beginning inventory 500 units and units started 4500 units while units ending inventory 1000, cost of beginning DM $20,000 and CC $10,000 while cost of units added during january DM $80,000 and CC $70,000, degree of completion 100% of DM and Beginning CC 60% and Ending CC 50%, Using FIFO method compute equivalent units ?of units completed for DM .3700,a 3500.b 4500.c 5 . of costing method to 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 operating income for January using variable costing method if Selling price $50 per ?unit $140,000.a $80,000.b. $120,000.c