Hannah Company began operations on January 1, 2019, and uses the FIFO method in costing its raw material inventory. Management is contemplating a change to the WA method and is interested in determining what effect such a change will have on net income. Accordingly, the following information has been developed: Ending Inventory (FIFO) 2019: 400,000, 2020: 450,000. Ending Inventory (WA) 2019: 300,000 2020: 375,000 Net Income (computed under the FIFO method) 2019: 625,000, 2020: 750,000 Based upon the above information, a change to the WA method in 2020 would result in net income for 2020 of