Sunrise Pools and Spas manufactures fibreglass forms for in-groand pooks and swim spas for all season use. The compeny 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 their swim spa busthess in years 1.2 , and 3 stiown below The company's fixed manutacturing ovethead per unit was constant at $3,400 for all three years: Required: 1. Determine each year's absorption costing operating income. Present your answer in the form of a reconcillation report. 2-a. In year 4, the company's variable costing operating income was $249,200 and its absorption costing operating income was 8218,700. Did inventorles increase or decrease during year 4 ? Increase Dectease 2-b. How much fixed manufacturing overhead cost was deferted or teleased from inventory during year 4