The level of inventory of a manufactured product has increased by 7,203 units during a period. The following data are also available: Variable Fiz $4 Unit manufacturing costs of the period $13.00 Unit operating expenses of the period 3.00 The effect on operating income if absorption costing is used rather than variable costing would be a a. $64,827 increase b. $64,827 decrease c. $28,812 increase X d. $28,812 decrease level of inventory of a manufactured product has reased by 7,203 units during a period. The following data also available: Variable Fixed $13.00 $4.00 it manufacturing costs of the period it operating expenses of the period 3.00 5.00 effect on operating income if absorption costing is used her than variable costing would be a a. $64,827 increase a. b. $64,827 decrease c. $28,812 increase d. $28,812 decrease