A manufacturer reports the information below for three recent years. Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Year 1 $ 113,000 0 1,350 $ 2.80 $ 117,400 1,350 850 $ 2.80 Year 2 $ 121,950 Year 3 850 950 $ 2.80 Fixed overhead per unit Compute income for each of the three years using absorption costing. (Amounts to be deducted should be indicated by a minus sign.) Variable costing income Fixed overhead in ending inventory Fixed overhead in beginning inventory Absorption costing income Year 1 Year 2 Year 3 $ 0 $ 0 $