Jorgansen Lighting, Inc.. manufactures heavy-duty street lighting systems 'or 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: The company's fixed manufacturing overhead per unit was constant at $556 for all three years. Determine each year's absorption costing net operating income. In Year 4. the company's variable cosing net operating income was S251.600 and its absorption costing net operating income was S278.900. Dd inventories increase or decease during Year 4? How much fixed manufacturing overhead cost was deferred in or released from inventory during Year 4