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 Year 1 $ 126,500 0 1,750 $ 3.00 Year 2 $ 132,000 1,750 1,250 $ 3.00 Year 3 $ 132,700 1,250 1,350 $ 3.00 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 3 Variable costing income Absorption costing income