The level of inventory of a manufactured product has increased by 7,648 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$13	$3
Unit operating expenses of the period	$4	$5

What would be the effect on income from operations if absorption costing is used rather than variable costing?

a.$22,944 decrease

b.$61,184 increase

c.$61,184 decrease

d.$22,944 increase