The level of inventory of a manufactured product has increased by 8,494 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $14.00 $8.00 Unit operating expenses of the period 2.00 1.00 The effect on operating income if absorption costing is used rather than variable costing would be a Oa. $67,952 increase Ob. $76,446 decrease Oc. $76,446 increase Od. $67,952 decrease