Listen ABC Co. makes and sells only one product. Annual data for 2021 on the single product follow. S per unit Sales Price $50.00 Direct materials $20.00 Direct labour $8.00 Variable overhead $4.50 Total Fixed manufacturing costs $200,000 Selling and admin costs $110,000 Units manufactured 25,000 If opening inventory = 0 units and ABC sells 22,000 units, what is the operating income if ABC uses absorption costing? $60,000. $70,000. Onone of these $20,000. $99,000