A manufacturer reports the following information below for its first three years in operation.

	Year 1	Year 2	Year 3
Variable costing income	$ 96,000	$ 129,000	$ 135,000
Beginning finished goods inventory (units)	0	1,000	600
Ending finished goods inventory (units)	1,000	600	0
Fixed overhead per unit	$ 13.00	$ 13.00	$ 13.00

Income for year 3 using absorption costing is:

A) $129,000

B) $144,600

C) $123,800

D) $135,000

E) $127,200