A manufacturer reports the information below for three recent years.

	Year 1			Year 2			Year 3
Variable costing income	$	126,500		$	132,000		$	132,700
Beginning finished goods inventory (units)		0			1,750			1,250
Ending finished goods inventory (units)		1,750			1,250			1,350
Fixed manufacturing overhead per unit	$	3.00		$	3.00		$	3.00

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