The level of inventory of a manufactured product has increased by 9,096 units during a period. The following data are also available:

Variable Fixed

Unit manufacturing costs of the period $14.00 $8.00

Unit operating expenses of the period 4.00 3.00

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

a.$72,768 increase

b.$100,056 increase

c.$100,056 decrease

d.$72,768 decrease