A manufacturer reports the following information for the past three years.

	Year 1	Year 2	Year 3
Variable costing income	$ 137,000	$ 143,200	$ 141,450
Beginning finished goods inventory (units)	0	2,100	1,600
Ending finished goods inventory (units)	2,100	1,600	1,700
Fixed overhead (FOH) per unit	$ 1.60	$ 1.60	$ 1.60

Compute income for each of the three years using absorption costing. Hint: Fixed overhead in inventory equals the FOH per unit Units in inventory.