The level of inventory of a manufactured product has increased by 7,847 units during a period. The following data are also available:

Variable Fixed
Unit manufacturing costs of the period $12 $7
Unit operating expenses of the period $3 $1
What would be the effect on income from operations if variable costing is used rather than absorption costing?
a. $60,473 decrease
b. $69,112 increase
c. $69,112 decrease
d. $60,473 increase