Johnson Controls produced 22,000 units of its only product during the month of October. Johnson Controls sales staff sold all of the units manufactured plus the beginning inventory during October. The inventory of finished products as of October 1 had been 10,000 units. The following data are also available: Unit manufacturing costs of the period Unit operating expenses of the period Variable $12.00 4.00 Fixed $4.00 1.50 If Johnson Controls uses variable costing instead of absorption costing, would the effect be on Johnson Control's income be an increase or decrease and by how much? O $40,000 decrease O $40,000 increase S48,000 increase O $48.000 decrease