Goddard Company has used the FIFO method of inventory valuation since it began operations in 2018. Goddard decided to change to the average cost method for determining inventory costs at the beginning of 2021. The following schedule shows year-end inventory balances under the FIFO and average cost methods:

Year	FIFO			Average Cost
2018	$	46,300		$	56,600
2019		81,900			72,300
2020		88,200			81,900

Required: 2. How much higher or lower would cost of goods sold be in the 2020 revised income statement?

I tried -$3,700 and -$3600 on the answer, but those are incorrect.