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The units of Manganese Plus available for sale during the year were as follows: Mar. 1 Inventory 22 units @ $31 $682 June 16 Purchase

The units of Manganese Plus available for sale during the year were as follows:

Mar. 1 Inventory 22 units @ $31 $682
June 16 Purchase 32 units @ $35 1,120
Nov. 28 Purchase 41 units @ $38 1,558
95 units $3,360

There are 15 units of the product in the physical inventory at November 30. The periodic inventory system is used. Determine the difference in gross profit between the LIFO and FIFO inventory cost systems. Enter the answer as a positive number.

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