The management of Nash Group is reevaluating the appropriateness of using its present inventory cost flow method. They request your help in determining the results of operations for 2020 if either the FIFO method or the average-cost method had been used. For 2020, the accounting records show the following data. Inventories Purchases and Sales Beginning (8,200 units) 18,696 Total net sales (184,500 units) 709,300 Ending (12,300 units) Total cost of goods purchased (188,600 units) 436,650 Purchases were made quarterly as follows. Quarter Units Unit Cost Total Cost 1 49,200 2.10 103,320 2 41,000 2.30 94,300 3 41,000 2.40 98,400 4 57,400 2.45 140,630 188,600 436,650 Operating expenses were 120,540, and the company's income tax rate is 32%. Prepare comparative condensed income statements for 2020 under FIFO and average-cost. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to O decimal places, e.g. 125.) Sales Revenues Cost of Goods Sold Beginning Inventory Cost of Goods Purchased NASH GROUP Condensed Income Statement For the Year Ended December 31, 2020 Cost of Goods Available for Sale + Ending Inventory Cost of Goods Sold Gross Profit Operating Expenses Income before Income Taxes Income Tax Expense Net Income/(Loss) FIFO Average-cost How much additional cash will be available for management under average-cost than under FIFO? Additional cash will be available for management