Broadhead Company uses a periodic inventory system. At the end of the annual accounting period, December 31 of the current year, the accounting records provided the following information for product 2:

Broadhead Company uses a periodic inventory system. At the end of the annual accounting period, December 31 of the current year, the accounting records provided the following information for product 2: Units Unit Cost Inventory, December 31, prior year For the current year: 2,840 $13 Purchase, April 11 Purchase, June 1 Sales ($58 each) Operating expenses (excluding income tax expense) 8,940 7,840 10,870 16 $186,000 2. Compute the difference between the pretax income and the ending inventory amount for the two cases. Comparison of Amounts Case B LIFO Case A FIFO Difference Pretax income Ending inventory