A manufacturer reports the information below for three recent years. Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units). Year 1 $ 123,000 Year 2 $ 127,400 Year 3 $ 131,950 0 1,850 1,850 1,350 1,350 1,450 $ 3.80 $ 3.80 $ 3.80 Fixed overhead per unit Compute income for each of the three years using absorption costing. (Amounts to be deducted should be indicated by a minus sign.) Variable costing income Fixed overhead in ending inventory Year 1 Year 2 Year 3 Fixed overhead in beginning inventory Absorption costing income $ 0 $ 0 $ 0