Check my 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: Year 1 Year 2 Year 3 Inventories Beginning (units) 220 Ending units) 180 Variable costing net operating income $ 290,000 $ 269,000 5.260,000 The company's fixed manufacturing overhead per unit was constant at $560 for all three years. 150 150 180 230 Assume in Year 4 that the company's variable costing net operating income was $250,000 and its absorption costing net operating ncome was $290,000 Did inventories increase or decrease during Year 4? Increase O Decrease - How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4? Inventory during Year 4 Fixed manufacturing overhead cost