beginning units 1st year 200, 2nd year 170, 3rd year 180

ending units1st yar 170, 2nd 180, 3rd 220
Variable costing net operating income year 1= $1,080,400, year 2=$1,032,400 year 3=$999,400. fixed overhead per unit is constant for all three years at $560.
Determine each year’s absorption costing net operating income. In year four the company’s variable costing net operating inocme was $984,400 and its absorption costing net operating income was $1,012,400. Did inventories increase or decrease during year 4. How much fixed overhead cost was deferred or released from inventory during year 4.