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Required information The following information applies to the questions displayed below.) Jorgansen Lighting, Incorporated, manufactures heavy-duty street lighting systems for municipalities. The company uses variable costing for internal management reports and absorption costing for external reports to shareholders, creditors, and the government. The company has provided the following data. 16e 190 238 Year 1 Year 2 Years Inventories Beginning (units) 210 190 Ending (units) 160 Variable costing net operating income $ 290,000 $ 279,000 $ 250,000 The company's fixed manufacturing overhead per unit was constant at $570 for all three years. 2. Assume in Year 4 that the company's variable costing net operating income was $250,000 and its absorption costing net operating income was $300.000 Check my wor unaing units) 160 250 Variable costing net operating income $ 290,000 $ 279,800 $ 250,000 The company's fixed manufacturing overhead per unit was constant at $570 for all three years 2. Assume in Year 4 that the company's variable costing net operating income was $250,000 and its absorption costing net operating income was $300,000 a. Did inventories increase or decrease during Year 4? Increase O Decrease b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4? Fixed marutacluring overhead cos! inventory during Year 4