A manufacturer reports the following information for the past three years. Year 1 Year 2 Year 3 Variable costing income $ 113,000 $ 117,600 $ 121,450 Beginning finished goods inventory (units) 0 1,300 800 Ending finished goods inventory (units) 1,300 800 900 Fixed overhead (FOH) per unit $ 4.80 $ 4.80 $ 4.80 Compute income for each of the three years using absorption costing. Hint: Fixed overhead in inventory equals the FOH per unit Units in inventory