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 $117,000 $121,400 $125,950 1,550 1,050 1,550 1,050 1,150 $ 3.20 $ 3.20 $ 3.20 Compute income for each of the three years using absorption costing. Year 1 Year 2 Year 3 Variable costing income Fixed overhead in ending inventory Fixed overhead in beginning inventory Absorption costing income $ 0 $ 0 $ 0