MC Qu. 172 A manufacturer reports the following information... A manufacturer reports the following information below for its first three years in operation. Income under variable costing Beginning inventory (units) Ending inventory (units) Fixed manufacturing overhead per unit Year 1 Year 2 Year 3 $90,000 $123,000 $129,00e 570 0 940 940 578 15.00 15.0e $15.00 Income for year 1 using absorption costing is Multiple Choice $90,000