The level of inventory of a manufactured product has increased by $7,719$ units during a period. The following data are also available:

Line Item Description Variable Fixed

Unit manufacturing costs of the period $$10\mathrm{.}00$ $$8\mathrm{.}00$

Unit operating expenses of the period $3\mathrm{.}004\mathrm{.}00$

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

a$.$ $$92,628$ increase

b$.$ $$61,752$ increase

c$.$ $$61,752$ decrease

d$.$ $$92,628$ decrease