The following information applies to the questions displayed below) 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 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) Variable costing net operating income $ 1,080,400 $996,400 The company's fixed manufacturing overhead per unit was constant at $560 for all three years. 170 220 180 $ 1,032,400 Required: 1. Calculate each year's absorption costing net operating income. (Enter any losses or deductions as a negative value.) Answer is complete but not entirely correct. Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes