Farhad is an accountant at Belamy Manufacturing Limited $($BML$).$ BML 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, Farhad developed the following information:

Ending Inventory

$20222023$

FIFO $ $502,000$ $ $422,000$

Average cost $772,000562,000$

Pre$-$tax $($calculated using FIFO$)522,000922,000$

Based upon the above information, what would be the result $($in terms of pre$-$tax income$)$ from a change to the average cost method in $2022$ for $2023?$