Carla Vista Corp. began operations on January 1, 2022, and uses FIFO to cost its inventory. Management is contemplating a change to the average cost method and is interested in determining what effect such a change will have on pre-tax income. Accordingly, the following information has been developed: Ending Inventory FIFO 2022 2023 $478000 $539000 Average cost 400000 501000 Pre-tax Income (calculated using FIFO) 751000 903000 Based upon the above information, a change to the average cost method in 2023 would result in pre-tax income for 2023 of $983000. $791000. $943000. $861000