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The company's fixed manufacturing overhead per unit was constant at $560 for all three years. Exercise 6-3 (Algo) Part 2 2. Assume in Year 4 that the company's variable costing net operating income was $240,000 and its absorption costing net operating income was $280,000. 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