The level of inventory of a manufactured product has increased by 8,731 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $11 $7 Unit operating expenses of the period $1 $1 What would be the effect on income from operations if absorption costing is used rather than variable costing?

a. $61,117 increase

b. $61,117 decrease

c. $69,848 increase

d. $69,848 decrease