The level of inventory of a manufactured product has increased by 7,997 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$10	$5
Unit operating expenses of the period	$3	$4

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

a.$71,973 decrease

b.$39,985 decrease

c.$39,985 increase

d.$71,973 increase