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 $125,000 0 1,700 $ 3.20 Year 2 $130, 400 1,700 1,200 $ 3.20 Year 3 $131, 450 1,200 1,300 $ 3.20 Compute income for each of the three years using absorption costing. Year 1 Year 2 Year 3 Absorption costing income