A manufacturer reports the following information for the past three years. Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed overhead (FOH) per unit 0 Year 1 $ 138,500 2,150 $ 1.40 Year 2 $144,800 2,150 1,650 $ 1.40 Year 3 $142,700 1,650 1,750 $ 1.40 Compute income for each of the three years using absorption costing. Hint: Fixed overhead in inventory equals the FOH per unit x Units in inventory. (Amounts to be deducted should be indicated with a minus sign.) Year 1 Year 2 Year 3 Variable costing income Fixed overhead in beginning FG inventory Fixed overhead in ending FG inventory Absorption costing income