In 2021, hopyard lumber changed its inventory method from lifo to fifo. inventory at the end of 2020 of $128,000 would have been $143,000 if fifo had been used. inventory at the end of 2021 is $157,000 using the new fifo method but would have been $151,000 if the company had continued to use lifo. what is the effect of the change on 2021 cost of goods sold?