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$),220,160,180],[$Ending $($units$),160,180,240],[$Variable costing net operating income,$$290,000,$$$269,000,$$$250,000$