The level of inventory of a manufactured product has increased by 8,315 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$10.00	$7.00
Unit operating expenses of the period	4.00	5.00

The effect on operating income if absorption costing is used rather than variable costing would be a

a.$58,205 increase

b.$99,780 increase

c.$99,780 decrease

d.$58,205 decrease