Question $4$ of $8$

$-13$

The board of directors of Blue Corporation is considering whether or not it should instruct the accounting department to shift from a first$-$in$,$ first$-$out $($FIFO$)$ basis of pricing inventories to a last$-$in$,$ first$-$out $($LIFO$)$ basis. The following information is available.

$\backslash$table$[[$Sales$,20,000,$units @$,$$$61$