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. The company provided the following data: The company's fixed manufacturing overhead per unit was constant at $560 for all three years. 2. Assume in Year 4 the company's variable costing net operating income was $240,000 and its absorption costing operating income was $310,000. a. Did inventories increase or decrease during Year 4 ? b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4 ? Complete this question by entering your answers in the tabs below. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4 ? Complete this question by entering your answers in the tabs below. Did inventories increase or decrease during Year 4 ? Did Inventories increase or decrease during Year 4