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EXERCISE 6-3 Reconciliation of Absorption and Variable Costing Net Operating Incomes [106-3] Jorgansen Lighting. Inc. manufactures heavy-duty street lighting systemus, for municipalitics. The company we's variable costing for internal management reports and absorption costing for external reports to shareholders, creditors, and the government. The company has provided the following dafar Year 1 Your 2 Year 3 Inventories: Beginning (units 200 170 180 Ending (units) 170 160 220 Variable costing net operating income $1 080,400 -$1.032.400 5996,400 The company's fixed manufacturing overhead per unit was constant at $560 for all three years Required: J. Determine each year's absorption costing net operating income. Present your answer in the Torn of a reconciliation report 2. In Year 4. the company's vanable costing net operating income was $934,400 and its absorp tion costing net operating income was $1,012 400. Did inventories increase or decrease dur ing Year J? How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4