A manufacturer reports the information below for three recent years.

Year $1$ Year $2$ Year $3$

Variable costing income $ $110,000$ $ $114,400$ $ $118,950$

Beginning finished goods inventory $($units$)01,200700$

Ending finished goods inventory $($units$)1,200700800$

Fixed overhead per unit $ $2\mathrm{.}50$ $ $2\mathrm{.}50$ $ $2\mathrm{.}50$

Compute income for each of the three years using absorption costing. $($Amounts to be deducted should be indicated by a minus sign.$)$