The level of inventory of a manufactured product has increased by 8,523 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$14	$4
Unit operating expenses of the period	$2	$3

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

a.$34,092 decrease

b.$59,661 increase

c.$34,092 increase

d.$59,661 decrease