Please read this carefully, and answer the following question.

13. Ventura Company began operations on January 1, 2017 and uses the FIFO method in costing its raw material Inventory Management is contemplating a change to the average cost method and is interested in determining what effect such a chance will have on net income. Accordingly, the following information has been developed Endio lentory 12/31/2017 12/31/2018 FIFO $736.000 $920,000 Average Cost Method 5552.000 $690.000 Net Income under FIFO) 51.150.000 $1,380.000 Based on the above information, a change to the average cost method in 2018 would result in net income for 2018 ol $1.380.000 $1.150.000 $1,934,000 51.426.000