Lockman Company has the following information related to its inventory and sales volume for the most recent month: Beginning inventory 500 units @ $10 per unit Purchases 400 units @ $20 per unit Sales for the month 600 units @ $30 per unit Assuming a 30% tax rate, Lockman's net income for the month will be if it uses FIFO instead of LIFO. $2,100 higher $2,100 lower O $1,500 higher O $3,000 lower