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A manufacturer reports the following information below for its first three years in operation. Year 1Year 2Year 3Variable costing income$ 76,000$ 109,000$ 115,000Beginning finished goods

A manufacturer reports the following information below for its first three years in operation. Year 1Year 2Year 3Variable costing income$ 76,000$ 109,000$ 115,000Beginning finished goods inventory (units)0800500Ending finished goods inventory (units)8005000Fixed overhead per unit$ 8.00$ 8.00$ 8.00Income for the 3-year period using absorption costing is

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