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 manufactured costs of the period $24 $10

unite operating expense of the period 8.00 3.00

What would be the effect on income from operations if variable costing is used rather than absorption costing?

a. 80,000 decrease

b. 80,000 increase

c. 104,000 decrease

d. 104,000 increase