The level of inventory of a manufactured product has increased by 8,917 units during a period. The following data are also available

	Variable	Fixed
Unit manufacturing costs	$10.00	$8.00
Unit operating expenses of the period	2.00	2.00

The effect on operating income if absorption costing is use rather than variable costing would be a

A. $89,170 increase

B. $ 71,336 decrease

C. $ 71,336 decrease

D. $ 89,170 decrease