A manufacturer reports the information below for three recent years.

		Year 1			Year 2			Year 3
Variable costing income	$	140,000		$	146,400		$	143,950
Beginning finished goods inventory (units)		0			2,200			1,700
Ending finished goods inventory (units)		2,200			1,700			1,800
Fixed manufacturing overhead per unit	$	1.20		$	1.20		$	1.20

Compute income for each of the three years using absorption costing.

	Year 1	Year 2	Year 3
Absorption costing income