The level of inventory of a manufactured product has increased by 7,671 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $14.00 $4.00 Unit operating expenses of the period 3.00 2.00 The effect on operating income if absorption costing is used rather than variable costing would be a Oa. $30,684 decrease Ob. $46,026 decrease Oc. $46,026 increase Od. $30,684 increase