Zehms Company began operations in 2010 and adopted weighted-average pricing for inventory. In 2012, in accordance with other companies in its industry, Zehms changed its inventory pricing to FIFO. The pretax income data is reported below. Year Weighted-Average FIFO 2010 $381,400 $413,200 2011 394,800 423,400 2012 417,800 475,400 Compute the cumulative effect of the change in accounting principle from weighted-average to FIFO inventory pricing. btw 118000 wasn't the