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 $134,000 0 2,000 $ 2.00 Year 2 $140,000 2,000 1,500 $ 2.00 Year 3 $ 138,950 1,500 1,600 $ 2:00 Compute income for each of the three years using absorption costing. Year 1 Year 2 Year 3 Absorption costing income