The level of inventory of a manufactured product has increased by 7,741 units during a period. The following data are also available: The effect on operating income if variable costing is used rather than absorption costing would be a(n) a. $61,928 decrease b. $61,928 increase c. $54,187 increase d. $54,187 decrease The level of inventory of a manufactured product has increased by 7,741 units during a period. The following data are also available: The effect on operating income if variable costing is used rather than absorption costing would be a(n) a. $61,928 decrease b. $61,928 increase c. $54,187 increase d. $54,187 decrease