The level of inventory of a manufactured product has increased by 7,559 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$11.00	$6.00
Unit operating expenses of the period	3.00	2.00

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

a.$60,472 decrease

b.$60,472 increase

c.$45,354 decrease

d.$45,354 increase