Required information Exercise 6-3 Reconciliation of Absorption and Variable Costing Net Operating Incomes [LO6-3] (The following information applies to the questions displayed below) 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: ear Year Inventories Beginning (units) Ending (units) 180 230 $300,000$279,000$260,000 200 160 160 180 Variable costing net operating income The company's fixed manufacturing overhead per unit was constant at $570 for all three years Exercise 6-3 Part 1 Required: 1. Calculate each year's absorption costing net operating income. (Enter any losses or deductions as a negative value.)