The level of inventory of a manufactured product has increased by 10,000 units during a period. The following data are also available: Unit manufacturing costs of the period Unit operating expenses of the period Variable $11.00 3.00 Fixed $7.00 2.50 What would be the effect on income from operations if variable costing is used rather than absorption costing? $70,000 decrease O $70,000 increase $45,000 increase $95,000 increase