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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 municipalitles. The company uses variable costing for internal management reports and absorption costing for external reports. The company provided the following data: The company's fixed manufacturing overhead per unit was constant at $570 for all three years. Required: 1. Calculate each year's absorption costing net operating income. Note: Enter any losses or deductions es a negatlve value. Complete this question by entering your answers in the tabs below. Did inventories increase or decrease during Mear 4? 2. Assume In Year 4 the company's varlable costing net operating Income was $260,000 and its absorption costing net operating income was $300,000. a. Did inventorles increase or decrease during Year 4? b. How much fixed manufacturing overhead cost was deferred or released from Inventory during Year 4 ? Complete this question by entering your answers in the tabs below. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4