The level of inventory of a manufactured product has increased by 7,518 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$12.00	$3.00
Unit operating expenses of the period	4.00	5.00

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

a.$60,144 decrease

b.$22,554 increase

c.$22,554 decrease

d.$60,144 increase