Help needed in computing net income. show calculation if possible!

Shefheld Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31 . 2025, included product X. Relevant per-unit data for product X are as follows. There were 1,050 units of product X on hand at December 31, 2025. Product X was incorrectly valued at $39 per unit for reporting purposes. All 1,050 units were sold in 2026 . Compute the effect of this error on net income for 2025 and the effect on net income for 2026 , and indicate the direction of the misstatement for each year