Banner ect.mheducat rviews, Exercises, Problems Saved Tollowing information applies to the questions displayed below.) ansen Lighting, Incorporated, manufactures heavy-duty street lighting systems for municipalities. The ble costing for internal management reports and absorption costing for external reports to sharehold the government. The company has provided the following data: Year 1 Year 2 Year 3 -entories: Beginning (units) Ending (units) -iable costing net operating income 200 170 $ 1,080,400 179 180 $ 1,032,400 180 220 $ 996,400 company's fixed manufacturing overhead per unit was constant at $560 for all three years. 7-3 (Static) Part 2 in Year 4 that the company's variable costing net operating income was $984,400 and its absorption $1,012,400 tories increase or decrease during Year 4? ease rease