Bowman Manufacturing manufactures a single product. Cost and sales information for the company and its product are below: Sales price per unit $47.00 Variable manufacturing costs per unit manufactured (DM, DL, Variable OH) $26.00 Variable operating expesnes per unit sold $1.00 Fixed manufacturing overhead $170,000 Fixed operating expenses $52,000 Units manufactured 17,000 Units sold 12,500 What is the operating income for Bowman's single product, using absorption costing? A. $73,000 B. $81,000 C. $28,000 D. $32,000