The level of inventory of a manufactured product has increased by 8,231 units during a period. The following data are also available: Unit manufacturing costs of the period Unit operating expenses of the period Variable Fixed $13.00 $3.00 2.00 5.00 The effect on operating income if absorption costing is used rather than variable costing would be a Oa. $65,848 decrease Ob. $24.693 decrease Oc. $65,848 increase Od. $24.693 increase