14.The level of inventory of a manufactured product has increased by 8,457 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$11	$7
Unit operating expenses of the period	$3	$3

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

a.$59,199 decrease

b.$59,199 increase

c.$84,570 decrease

d.$84,570 increase