Required information The following information applies to the questions displayed below.] Emily Company uses a periodic inventory system. At the end of the annual accounting period, December 31 of the current year, the accounting records provided the following information for product 2: Units 3,000 Unit Cost $ 14 Inventory, December 31, prior year For the current year: Purchase, April 11 Purchase, June 1 Sales ($60 each) Operating expenses (excluding income tax expense) 8,830 7,810 10,810 15 20 $192,000 2. Compute the difference between the pretax income and the ending inventory amount for the two cases. Comparison of Amounts Case A Case B FIFO LIFO Difference Pretax income Ending inventory