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The Churchill Corporation uses a periodic inventory system and the LIFO inventory cost method for its one product. Beginning inventory of 22,800 units consisted of the following, listed in chronological order of acquisition: 13,400 units at a cost of $8.00 per unit = $107,200 During 2021, inventory quantity declined by 12,800 units. All units purchased during 2021 cost $13.00 per unit. Required: Calculate the before-tax LIFO liquidation profit or loss that the company would report in a disclosure note, assuming the amount determined is material. LIFO liquidation profit