How do you work out the closing inventory for this

Transistor Ltd manufactures and sells control electrodes. All control electrodes are identical. The following information relates to January and February 2023. Budgeted costs and selling prices were: January February E E Variable manufacturing costs per unit 2.00 2.20 Total fixed manufacturing costs (based on budgeted output of 40,000 44,000 25,000 units per month) Total fixed marketing costs (based on budgeted sales of 14,000 15,400 25,000 units per month) Selling price per unit 5.00 5.50 Actual production and sales recorded were: Units (January) Units (February) Production 24,000 24,000 Sales 21,000 26,500 There was no inventory of finished goods at the start of January 2023. There was no wastage or loss of finished goods during either January or February 2023. Actual costs incurred corresponded to those budgeted for each month. For the costing of inventory, the FIFO method is used. (a) Calculate net profit for January and February using the variable costing format