Here is the information before this question:(added the linked problem) not sure if this changes anything, but this is ALL the information from both problems.

Required information

[The following information applies to the questions displayed below.]

Jorgansen Lighting, Inc., 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:

	Year 1	Year 2	Year 3
Inventories
Beginning (units)	210	160	190
Ending (units)	160	190	230
Variable costing net operating income	$300,000	$269,000	$250,000

The companys fixed manufacturing overhead per unit was constant at $560 for all three years.

Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes
	Year 1	Year 2	Year 3
Variable costing net operating income	$300,000	$269,000	$250,000
Add (deduct) fixed manufacturing overhead deferred in (released from) inventory under absorption costing	(28,000)	16,800	22,400
Absorption costing net operating income	$272,000	$285,800	$272,400

Required information [The following information applies to the questions displayed below.J Jorgansen Lighting, Inc., 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 Year 1 Year 2 Year 3 Inventories Beginning (units) Ending (units) 210 160 $300,000 160 190 $269,000 190 230 $250,000 Variable costing net operating income The company's fixed manufacturing overhead per unit was constant at $560 for all three years 2. Assume in Year 4 that the company's variable costing net operating income was $260,000 and its absorption costing net operating income was $260,000 a. Did inventories increase or decrease during Year 4? O Increase Decrease b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4? Fixed manufacturing overhead cost inventory during Year 4