A manufacturer reports the following information for the past three years. Year 1 Year 2 Year 3 Variable costing income $ 114,500 $ 119,200 $ 122,700 Beginning finished goods inventory (units) 0 1,350 850 Ending finished goods inventory (units) 1,350 850 950 Fixed overhead (FOH) per unit $ 4.60 $ 4.60 $ 4.60 Compute income for each of the three years using absorption costing. Hint: Fixed overhead in inventory equals the FOH per unit >