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 Yeax 2lYear 3m Inventories Beginning (units) Ending (units) 180 240 $290,000 $269,000$260,000 220 160 160 180 Variable costing net operating income The company's fixed manufacturing overhead per unit was constant at $570 for all three years ook Exercise 6-3 Part 1 Print erences Required: 1. Calculate each years absorption costing net operating income. (Enter any losses or deductions as a negative value.) n of Variable Costing and Absorption Costing Net Operating Incomes Year 1 Year 2Year 3 Variable costing net operating income Add (deduct) foed manufacturing overhead deferred n (released from) inventory under absorption costing Absorption costing net operating income