Cullumber Company began operations on January 1, 2020, and uses the FIFO method in costing its raw material inventory. Management is contemplating a change to the LIFO method and is interested in determining what effect such a change will have on net income. Accordingly, the following information has been developed: Final Inventory FIFO LIFO Net Income (computed under the FIFO method) 2020 $380000 300000 560000 2021 $ 420000 360000 810000 Based upon the above information, a change to the LIFO method in 2021 would result in net income for 2021 of O $750000. O $810000. O $870000. O $830000