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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.