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The units of Manganese Plus available for sale during the year were as follows: Mar. 1 Inventory 23 units @ $32 $736 June 16 Purchase

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 45 units @ $39 1,755
96 units $3,415

There are 14 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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