A Manufacturer reports the following information below for its First three years in operation. Income

A Manufacturer reports the following information below for its First three years in operation.
Income variable costing
Year 1 $92,000
Year 2 $125,000
Year 3 $131,000
Beginning Inventory (units)
Year 1 0
Year 2 960
Year 3 580
Ending Inventory (units)