Product A has a sales price of $16 per unit. Based on a 13,000-unit production level, the variable costs are $8 per unit and the fixed costs are $6 per unit. Using a flexible budget for 15,500 units, what is the budgeted operating income from Product A? A. $40,000. B. $15,500. C. $46,000. D. $78,000. E. $33,000.