The level of inventory of a manufactured product has increased by 8,860 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period Unit operating expenses of the period $10.00 $5.00 1.00 3.00 The effect on operating income if absorption costing is used rather than variable costing would be a Oa. $70.880 decrease Ob. $44.300 decrease Oc. $70.380 increase Od. $44.300 increase