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High Tension Transformers, Inc., manufactures heavy-duty transformers for electrical switching stations 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 data for years 1, 2, and 3 that follow. The company's fixed manufacturing overhead per unit was constant at $627 for all three years. Required Determine each year's absorption costing operating income. Present your answer in the form of a reconciliation report. (Leave no cells blank - be certain to enter "0" wherever required. Negative amount should be indicated by a minus sign. Omit the "$"sign in your response.) In year 4, the company's variable costing operating income was $256, 400 and its absorption costing operating income was $273, 600. Did inventories increase or decrease during year 4? Inventories have increased Inventories have decreased How much fixed manufacturing overhead cost was deferred or released from inventory during year 4? (omit the "$" sign in your response.)