During $2019($its first year of operations$)$ and $2020,$ Fieri Foods used the FIFO inventory costing method for both financial reporting and tax purposes. At the beginning of $2021,$ Fieri decided to change to the average method for both financial reporting and tax purposes.

Income components before income tax for $2019,2020,$ and $2021$ were as follows:

$\backslash$table$[[($$ in millions$),2019,2020,2021],[$Revenues$,$$$470,$$$480,$$$510$