The level of inventory of a manufactured product has increased by 8,000 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$24.00	$12.00
Unit operating expenses of the period	8.00	3.00

What would be the effect on income from operations if absorption costing is used rather than variable costing?

Group of answer choices

$104,000 increase

$104,000 decrease

$96,000 increase

$96,000 decrease