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

Mar. 1	Inventory	20 units	@ $29	$580
June 16	Purchase	33 units	@ $35	1,155
Nov. 28	Purchase	37 units	@ $35	1,295
		90 units		$3,030

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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