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Jorgansen Lighting, Inc., manufactures heavy-duty street lighting systems for municipalities. The company uses variable costing for internal management reports and absorption costing for external reports to shareholders, creditors, and the government. The company has provided the following data:

	Year 1	Year 2	Year 3
Inventories:
Beginning (units)	200	170	180
Ending (units)	170	180	220
Variable costing net operating income	$1,080,400	$1,032,400	$996,400

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

Required:

1. Calculate each years absorption costing net operating income. (Enter any losses or deductions as a negative value.)