Jorgansen Lighting, Incorporated, manufactures heavy$-$duty street lighting systems for municipalities. The company uses variable costing for internal management reports and absorption costing for external reports. The company provided the following data:

Year $1$ Year $2$ Year $3$

Inventories:

Beginning $($units$)200170180$

Ending $($units$)170180220$

Variable costing net operating income $ $1,080,400$ $ $1,032,400$ $ $996,400$

The company$$s fixed manufacturing overhead per unit was constant at $$560$ for all three years.

Required:

$1.$ Calculate each year$$s absorption costing net operating income.

Note: Enter any losses or deductions as a negative value.