In 2021, Hopyard Lumber changed its inventory method from LIFO to FIFO. Inventory at the end of 2020 of $117,000 would have been $130,000 if FIFO had been used. Inventory at the end of 2021 is$142,000 using the new FIFO method but would have been $138,000 if the company had continued to use LIFO. What is the effect of the change on 2021 cost of goods sold?

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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In 2021, Hopyard Lumber changed its inventory method from LIFO to FIFO. Inventory at the end of 2020 of $117,000 would have been $130,000 if FIFO had been used. Inventory at the end of 2021 is$142,000 using the new FIFO method but would have been $138,000 if the company had continued to use LIFO.
What is the effect of the change on 2021 cost of goods sold?

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