The level of inventory of a manufactured product has increased by 4,000 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $22.00 $11.00 Unit operating expenses of the period 7.00 5.00 What would be the effect on income from operations if absorption costing is used rather than variable costing? a. $44,000 increase b. $64,000 decrease c. $64,000 increase d. $44,000 decrease