In 2021, Hopyard Lumber changed its inventory method from LIFO to FIFO. Inventory at the end of 2020 of $116,000 would have been $127,000 if FIFO had been used. Inventory at the end of 2021 is $142,000 using the new FIFO method but would have been $134,000 if the company had continued to use LIFO. What is the effect of the change on 2021 cost of goods sold? 2021 cost of goods sold is