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Required Information

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Jorgansen Lighting, Incorporated, manufactures heavy$-$duty street lighting systems for municipalitles. The company uses varlable costing for Internal management reports and absorption costing for external reports to shareholders, creditors, and the government. The company has provided the following data:

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Inventories$,210,170,200],[$Beginning $($units$),170,200,230],[$Ending $($units$),$$$300,00,$$$279,000,$$$260,000$