The level of inventory of a manufactured product has increased by 7,000 units during a period. The following data are also available:

Variable Fixed
Unit manufacturing costs of the period $12.00 $6.00
Unit operating expenses of the period 4.00 1.50

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

a. $52,500 increase
b. $42,000 increase
c. $52,500 decrease
d. $42,000 decrease