The level of inventory of a manufactured product has increased by 8,000 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$24.00	$10.00
Unit operating expenses of the period	8.00	3.00

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

a.$80,000 increase

b.$104,000 decrease

c.$80,000 decrease

d.$104,000 increase