Operating year 2019 2021 0 ................" 2020 Beginning inventory in units 15,000 0 Units produced 100,000 100,000 100,000 Units sold 85,000 115,000 100,000 Ending inventory 15,000 0 0 Fixed costs 500,000 500,000 500,000 Pertinent information: ..... 1. Absorption income will be Variable income Required: From the production and sales data given above choose 1, 2,or 3, for the effect on net income for . .. Years ...... 2019 ..... 2020 ....... 2021 2. Provide the dollar amount increase (decrease) ..!... of the difference for each year