Year end is 31 December. XYZ decided to change the method of valuation of raw materials from the weighted average cost method to FIFO. Change In accounting policy has been accounted for during the current year. FIFO Weighted Average 2020 330 000 315 000 2021 340 000 331 000 2022 370 000 345 000 SARS indicated they prepared to accept the new valuation method. Assume a tax rate of 28% REQUIRED: Disclose the change in accounting policy not