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 Inventories Beginning (unita) 210 160 variable costing net operating income 5300,000 $269,000 $260,000 100 230 160 190 The company's fixed manufacturing overhead per un wen constant at $500 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 $290,000 Required information Increase Decrease b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 47 Find sicher und cool inventory cow Your