The level of inventory of a manufactured product has increased by 8,625 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$11.00	$3.00
Unit operating expenses of the period	1.00	5.00

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

a.$25,875 increase

b.$69,000 decrease

c.$69,000 increase

d.$25,875 decrease