In calculating income taxes, cost of sales is one of the items subtracted from revenue in order to find taxable income.

Assume that the revenue of Lewis Fuel Company was $1,000.

Disregarding other expenses, if cost of sales was $470 (as in LIFO), LIFO taxable income would be $ . If cost of sales was

$400 (as in FIFO), FIFO taxable income would be $ .