please answer these three it would help so much! :)

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: The company's fixed manufacturing overhead per unit was constant at $570 for all three years. Required: 1. Calculate each year's absorption costing net operating income. (Enter any losses or deductions as a negative value.) 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 sharcholders, creditors, and the government. The company has provided the following data: The company's fixed manufacturing overhead per unit was constant at $570 for all three years. 2. Assume in Year 4 that the company's variable costing net operating income was $250,000 and its absorption costing net operating income was $290,000. a. Did inventories increase or decrease during Year 4 ? Increase Decrease b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4 ? Shannon Company segments its income statement into its North and South Divisions. The company's overall sales, contribution margi ratio, and net operating income are $1,140,000,46%, and $22,800, respectively. The North Division's contribution margin and contribution margin ratio are $190,000 and 50%, respectively. The South Division's segment margin is $212,800. The company has $319,200 of common fixed expenses that cannot be traced to elther division. Required: Prepare an income statement for Shannon Company that uses the contribution format and is segmented by divisions. In addition, for the company as a whole and for each segment, show each item on the segmented income statements as a percent of sales. (Round your percentage answers to 1 decimal place (i.e. 1234 should be entered as 12.3).)