5 Check my work 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: Part 3 of 5 Inventories Beginning (units) Ending (units) 194 234 $290,400 $277,500 $256,900 210 168 168 194 Variable costing net operating income 10 points The company's fixed manufacturing overhead per unit was constant at $558 for all three years. Skipped eBook Required 1. Calculate each years absorption costing net operating income. Present your answer in the form of a reconciliation report. (Enter any losses or deductions as a negative value.) Hint Print Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes References Year 1 Year 2 Year 3 Variable costing net operating income Add (deduct) fixed manufacturing overhead deferred in (released from) inventory under absorption costing Absorption costing net operating income