USLAULUMN 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 Selling and admin costs Units manufactured S per unit $50.00 $20.00 $8,00 $4.50 $200,000 $110,000 25,000 If opening inventory = 0 units and ABC sells 22,000 units, what is the operating income il ABC uses absorption costing? $60,000. $70,000. none of these $20,000. $99.000