[The following information applies to the questions displayed below.]

Jorgansen Lighting, Inc., 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:

	Year 1	Year 2	Year 3
Inventories
Beginning (units)	210	160	200
Ending (units)	160	200	220
Variable costing net operating income	$300,000	$279,000	$250,000

The companys fixed manufacturing overhead per unit was constant at $560 for all three years.

b. How much fixed manufacturing overhead cost was deferred or released from inventory during Year 4?

Fixed manufacturing overhead cost

inventory during Year 4