Sunland Corp. began operations on January 1, 2022, and uses FIFO to cost its inventory. Management is contemplating a change to the average cost method and is interested in determining what effect such a change will have on pre-tax income. Accordingly, the following information has been developed: Ending Inventory 2022 2023 FIFO $485000 $537000 Average cost 410000 509000 Pre-tax Income (calculated using FIFO) 758000 899000 Based upon the above information, a change to the average cost method in 2023 would result in pre-tax income for 2023 of O $805000. O $993000. O $872000. O $946000.