3) The level of inventory of a manufactured product has increased by 8,453 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$14	$8
Unit operating expenses of the period	$4	$3

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

a.$67,624 increase

b.$67,624 decrease

c.$92,983 decrease

d.$92,983 increase