Goodee Bakery is considering a change in its inventory valuation method. Goodee Bakery currently uses the FIFO method and is considering a change to the LIFO method. Goodee Bakery started the year on January 1 with inventory at a FIFO cost of $22,000 and a LIFO cost of $21,900. The ending inventory on December 31 is $25,500 at FIFO cost and $21,400 at LIFO cost. The LIFO effect is OA $4,000 B. $4,200 C. $100 OD. $4,100