Linville Company began operation in $20$X$1.$ On January $1,20$X$3,$ Linville changed its inventory cost flow assumption from LIFO to FIFO. The following information has been compiled regarding inventory and cost of goods sold for $20$X$1-20$X$2($amounts in thousands$)$:

$\backslash$table$[[,$Inventory,,COGS$],[$Date$,$LIFO,FIFO,,LIFO,FIFO$],[\frac{1}{1}\frac{?}{20}1,$$$0,$$$0,,$$$0,$$$0$