i am a butt stuck and would appreciate any help. thank you!

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: 230 Year 1 Year 2 Year Inventories Beginning (units) 210 160 190 Ending units) 160 190 Variable costing net operating Income $ 300,000 $ 279,00 $ 260,000 The company's fixed manufacturing overhead per unit was constant at $550 for all three years Required: 1. Calculate each year's absorption costing net operating income (Enter any losses or deductions as a negative value.) Answer is complete but not entirely correct. Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Year 1 Year 2 Year 3 Variable costing net operating income $ 300,000 $ 279,000 $ 260,000 Add (deduct) fixed manufacturing overhead deferred in (released from) inventory under (28.000) 16.800 X 22.400 absorption costing Absorption costing net operating income $ 272,000 $ $ 295,800 $ 272.400 b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4? Fixed manufacturing overhead cost Inventory during Year 4