Sunrise Pools and Spas manufactures fibreglass forms for in$-$ground pools and swim spas for all$-$season use. 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 data for their swim spa business in years $1,2,$ and $3$ shown below.

The company's fixed manufacturing overhead per unit was constant at $$2,900$ for all three years:

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Inventories:$,170,200,170],[,$ Beginning $($units$),200,170,240],[$Ending $($units$),$$$292,800,$$$269,600,$$$252,200$