30)

A manufacturer reports the information below for three recent years.

		Year 1			Year 2			Year 3
Variable costing income	$	111,500		$	116,000		$	120,200
Beginning finished goods inventory (units)		0			1,250			750
Ending finished goods inventory (units)		1,250			750			850
Fixed manufacturing overhead per unit	$	5.00		$	5.00		$	5.00

Compute income for each of the three years using absorption costing.