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)	217	165	193
Ending (units)	165	193	239
Variable costing net operating income	$296,700	$276,100	$254,700

The companys fixed manufacturing overhead per unit was constant at $570 for all three years.

3.

value: 3.75 points

Required information

Required:

1.	Determine each years absorption costing net operating income.