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:

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

Required:

Calculate each year's absorption costing net operating income.

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