The level of inventory of a manufactured product has increased by 8,711 units during a period. The following data are also available:

The level of inventory of a manufactured product has increased by 8,711 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$13.00	$3.00
Unit operating expenses of the period	4.00	1.00

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

a.$34,844 decrease

b.$26,133 increase

c.$34,844 increase

d.$26,133 decrease

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