14 In 2018, Hopyard Lumber changed its inventory method from UFO 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 $37.000 using the new FIFO method but would have been $26.000 if the company had continued to use LIFO What is the effect of the change on 2018 cost of goods sold? Doints 2010 cost of goods sold is 3