14 In 2018, Hopyard Lumber changed its inventory method from LIFO to FIFO Inventory at the end of 2017 of $102,000 would have been $120,000 if FIFO had been used. Inventory at the end of 2018 is $137,000 using the new FIFO method but would have been $126,000 if the company had continued to use LIFO. What is the effect of the change on 2018 cost of goods sold? 2010 cont of goods sold in