A manufacturer reports the following information below for its first three years in operation. Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed overhead per unit Income for the 3-year period using absorption costing is: Year 1 $ 76,000 Year 2 $ 109,000 Year 3 $ 115,000 0 800 500 800 500 $ 8.00 $ 8.00 $ 8.00