Please provide work and explanation if possible, thank you!

A company reports variable costing income of $154,000 in Year 1,$164,000 in Year 2 , and $174,000 in Year 3. Fixed overhead is $11 per unit in each year. Inventory information follows. Using absorption costing, compute income for Year 1 and Year 2. Note: Indicate amounts to be deducted with a minus sign