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 $114,000 $118,400 $122,950 0 1,400 900 1,400 900 1,000 $ 2.90 $ 2.90 $ 2.90 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