A manufacturer reports the information below for three recent years.

	Year 1			Year 2			Year 3
Variable costing income	$	137,000		$	143,200		$	141,450
Beginning finished goods inventory (units)		0			2,100			1,600
Ending finished goods inventory (units)		2,100			1,600			1,700
Fixed manufacturing overhead per unit	$	1.60		$	1.60		$	1.60

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

ABSORPTION COSTING INCOME FOR YEAR 1 YEAR 2 and YEAR 3