A manufacturer reports the information below for three recent years. Year 1 $140,000 Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed manufacturing overhead per unit Year 2 $146,400 2,200 1,700 $ 1.29 Year 3 $143,950 1,700 1,800 $ 1.22 $ 2,200 1.20 Compute income for each of the three years using absorption costing. Year 1 Year 2 Year 3 Absorption costing income