1. The level of inventory of a manufactured product has increased by 9,232 units during a period. The following data are also available:

   	Variable	Fixed
   Unit manufacturing costs of the period	$14	$5
   Unit operating expenses of the period	$1	$2

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

   a.$64,624 increase

   b.$46,160 increase

   c.$46,160 decrease

   d.$64,624 decrease