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

	Year 1	Year 2	Year 3
Variable costing income	$ 83,000	$ 116,000	$ 122,000
Beginning finished goods inventory (units)	0	870	535
Ending finished goods inventory (units)	870	535	0
Fixed overhead per unit	$ 9.00	$ 9.00	$ 9.00

Income for the 3-year period using absorption costing is:

$328,375.

$331,815.

$299,370.

$321,000.

$330,630.