The level of inventory of a manufactured product has increased by 9,149 units during a period. The following data are also available: Unit manufacturing costs of the period Unit operating expenses of the period Variable Fixed $12.00 $8.00 1.00 1.00 The effect on operating income if absorption costing is used rather than variable costing would be a Oa. $73,192 increase Ob. $82.341 increase Oc. $82,341 decrease Od. $73.192 decrease