Question Content AreaThe level of inventory of a manufactured product has increased by $8,000$ units during a period. The following data are also available:Line Item DescriptionVariableFixedUnit manufacturing costs of the period$$24\mathrm{.}00$ $$10\mathrm{.}00$ Unit operating expenses of the period$8\mathrm{.}003\mathrm{.}00$ The effect on operating income if absorption costing is used rather than variable costing would be a$($n$)$a$.$ $$104,000$ decreaseb. $$80,000$ increasec. $$80,000$ decreased. $$104,000$ increase