Required Information The following information applies to the questions displayed beiow] 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 $560 for ail thee years. - Assume in Year 4 that the company's variable costing net opersting income was $984,400 ond its absorption costina net operating ncome was $1,012,400. 0. Did inventorles increase or decrease during Year 4 ? b. How much foxed manufacturing overhead cost was defecied or released from inventory dufing Year 4 ? Complete this question by entering your answers in the tabs below. Did inventories increase or decrease during Year 4