14. The level of inventory of a manufactured product increases by 8,000 units during a period. The following data are also available: Variable $24.00 8.00 Fixed $10.00 3.00 Unit manufacturing costs during the period Unit operating expenses during the period What would be the effect on income from operations if absorption costing is used rather than variable costing? a. $80,000 decrease b. $80,000 increase c. $104,000 increase d. $104,000 decrease