1) The level of inventory of a manufactured product has increased by 8,292 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$12	$6
Unit operating expenses of the period	$1	$4

What would be the effect on income from operations if absorption costing is used rather than variable costing?

a.$82,920 decrease

b.$82,920 increase

c.$49,752 increase

d.$49,752 decrease