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) Xa. $80,000 decrease Ob. $104,000 increase