The management of Swifty Inc. is reevaluating the appropriateness of using its present inventory cost flow method, which is averagecost. The company requests your help in determining the results of operations for 2022 if either the FIFO or the LIFO method had been used. For 2022 , the accounting records show these data: Purchases were made quarterly as follows. Operating expenses were $130,000, and the company's income tax rate is 40%. F