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$[[$Inventories$,$Year $1,$Year $2,$Year $3],[$Beginning $($units$),200,150,190],[$Ending $($units$),150,190,240],[$Variable costing net operating income,$$290,000,$$$279,000,$$$260,000$