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

Mar. 1	Inventory	23 units	@ $32	$736
June 16	Purchase	28 units	@ $33	924
Nov. 28	Purchase	43 units	@ $35	1,505
		94 units		$3,165

There are 12 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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