In 2021. Hopyard Lumber changed its inventory method from UFO to FIFO Inventory at the end of 2020 of $101,000 would have been $118.000 FIFO had been used Inventory at the end of 2021 is $136.000 using the new FIFO method but would have been $123,000 of the company had continued to use LIFO What is the effect of the change on 2021 cost of goods sold 2021 costo de