2.00 3.00 The level of inventory of a manufactured product has increased by 7,680 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $13.00 $7.00 Unit operating expenses of the period The effect on operating income if variable costing is used rather than absorption costing would be a(n) Oa. $53,760 decrease b. $53,760 increase c. $76,800 decrease Od. 576,800 increase