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 $123,500 $128,800 $130,200 1,650 1,150 1,650 1,150 1,250 $ 3.40 $ 3.40 $ 3.40 Compute income for each of the three years using absorption costing. Year 1 Absorption costing income Year 2 Year 3