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Jorgansen Lighting, Incorporated, manufactures heavy-duty street lighting systems for municipalities. The company uses variable costing...

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Accounting

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:
\table[[Inventories,Year 1,Year 2,Year 3],[Beginning (units),220,160,180],[Ending (units),160,180,240],[Variable costing net operating income,$290,000,$269,000,$250,000
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