A manufacturer reports the following information for the past three years. Year 1 Year 2 Year 3 Variable costing income Beginning finished goods inventory (units) $ 125,000 $ 130,400 $ 131,450 0 1,700 1.200 Ending finished goods Inventory (units) 1,700 1,200 1,309 Fixed overhead (FOH) per unit $ 3.20 $ 3.20 $ 3.20 Compute income for each of the three years using absorption costing. Hint Fixed overhead in inventory equals the FOH per unit Units in Inventory (Amounts to be deducted should be indicated with a minus sign.) Year 1 Year 2 Year Variable costing income Absorption costing Income