At the beginning of 2018, Morley & Company had 560 units in inventory that were purchased at the following prices. Year purchased Units Cost per unit 2014 120 $100 2015 140 $110 2016 140 $115 2017 160 $120 During 2018 Morley was on strike, but the company sold 440 units of its products out of inventory. The cost that Morley would have incurred in manufacturing additional units during 2018 was $125. Assume the company uses the LIFO method for valuing inventories. The impact on 2018 pretax income of the decrease in inventory was: O a. $4,300 increase O b. $800 increase O c. $2,200 increase O d. $2,200 decrease