A manufacturer reports the following information below for its first three years in operation. Year 1 $82,000 Income under variable costing Beginning inventory (units) Ending inventory (units) Fixed manufacturing overhead per unit Year 2 Year 3 $115,000 $121,000 860 530 530 $ 7.00 $ 7.00 860- 7.00 $ Income for the 3-year period using absorption costing is: o $298,580. o $327,710. o $318,000. o $322,070. o $325,420