The level of inventory of a manufactured product has increased by 8,000 units during a period. The following data are also available: Unit manufacturing costs of the period Unit operating expenses of the period Variable Fixed $24.00 $10.00 8.00 3.00 The effect on operating income if absorption costing is used rather than variable costing would be a(n) Oa. $80,000 increase Ob. $80,000 decrease Oc. $104.000 decrease Od. $104,000 increase