Prior to 2008, Mary Boudreau Inc. excluded manufac- turing overhead costs from work in process and finished goods inventory. These costs have been expensed as incurred. In 2008, the company decided to change its accounting methods for manufacturing inventories to full costing by including these costs as product costs. As- suming that these costs are material, how should this change be reflected in the financial statements for 2007 and 2008?