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

Date Line Item Description Units and Cost Amount

Mar. $1$ Inventory $20$ units @ $$29$ $$580$

June $16$ Purchase $28$ units @ $$33924$

Nov. $28$ Purchase $42$ units @ $$391,638$

Total $90$ units $$3,142$

There are $17$ 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.

Line Item Description Amount

FIFO cost of goods sold $fill in the blank $1$

LIFO cost of goods sold fill in the blank $2$

Difference $fill in the blank $3$