Final answer:
Without specific data for costs incurred in January, it is not possible to compute the exact total manufacturing cost for the month of January. We need detailed information on material, labor, and overhead expenses for that period.
Step-by-step explanation:
To compute the total manufacturing cost for January, we need to combine various costs such as the cost of materials, labor, and overhead expenses. However, the data provided does not specify the costs for January specifically. Nevertheless, we can discuss relevant concepts based on the given examples.
For instance, the total revenue calculation is shown where five units are sold at $25 per unit resulting in $125 in total revenue. The total costs for producing these units are $130, indicating a loss. To determine total manufacturing costs, similar calculations need to be performed which include all unit costs and quantities for January.
Additionally, the concept of average total cost is mentioned, which is calculated by dividing the total cost by the total output. When this is lower than the market price, the firm earns profits. However, without specific January data, we cannot calculate the exact total manufacturing cost for January.