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:

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Inventories$,210,150,190],[$Beginning $($units$),150,190,230],[$Ending $($units$),$$$300,000,$$$269,000,$$$260,000$