A manufacturer reports the information below for three recent years. Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed manufacturing overhead per unit Year 1 Year 2 Year 3 $119,000 $123,400 $127,950 1,650 1, 150 1,650 1,150 1,250 $ 3.40 $ 3.40 $ 3.40 Compute income for each of the three years using absorption costing. (Amounts to be deducted should be indicated by a minus sign.) Year 1 Year 2 Year 3 Variable costing income Fixed overhead in ending inventory Fixed overhead in beginning inventory Absorption costing income