The following table shows the inventory balances, in units for years 1, 2, and 3. Total fixed manufacturing costs were $60.000 for each of the last five years. The units in Year 1 beginning inventory were based on production of 500 units. For each year, caiculate the difference between absorption costing and variable costing operating income indicate which costing system has the higher net income. For each year, calculate the difference between absorption costing and variable costing operating income, Indicate which costing system has the higher net income