10. The Amstrong Co. manufactures beds, they provided the following data; Year 1 Year 2 Year 3 Inventories: Beginning Units 220 Ending Units 200 200 215 215 245 Variable costing net operating $ 954,000 $ 896,000 $ 945,000 income The company's fixed manufacturing overhead cost per unit was $500 for all three years. Calculate each years absorption costing net operating income. Present your answer in the form of a reconciliation report.