Listen ABC Co. makes and sells only one product Annual data for 2021 on the single product follow Sales Price Direct materials Direct labour Variable overhead Total Fixed manufacturing costs Variable selling costs Fixed selling and admin costs Units manufactured $ per unit $50.00 $20.00 $8.00 $4.50 $200,000 $44,000 $110,000 25,000 If opening inventory = 0 units and ABC sells 22,000 units, what is the operating income if ABC uses variable costing? $75,000. $31,000. $141,000. none of these