The level of inventory of a manufactured product has increased by 7,504 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $13.00 $4.00 Unit operating expenses of the period 2.00 5.00 The effect on operating income if variable costing is used rather than absorption costing would be a(n)

A. $30,016 decrease

B. $30,016 increase

C. $67,536 decrease

D. $67,536 increase