The level of inventory of a manufactured product has increased by 7,494 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$11	$5
Unit operating expenses of the period	$2	$4

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

a.$67,446 decrease

b.$37,470 increase

c.$67,446 increase

d.$37,470 decrease