In 2024. Hopyard Lumber changed its inventory method from LIFO to FIFO. Inventory at the end of 2023 of $117,000 would hove been $130,000 if FIFO had been used. Invemtory at the end of 2024 is $142,000 using the new FIFO method but world have been $138,000 if the company had continued to use Lifo. What is the effect of the change on 2024 cost of goods sold