The board of directors of oksana corporation is considering whether or not it should instruct the accounting department to shift from a first-in, first-out (fifo) basis of pricing inventories to a last-in, first-out (lifo) basis. the following information is available.

sales 20,000 units @ $50
inventory, january 1 6,000 units @ 20
purchases 6,000 units @ 22
10,000 units @ 25
7,000 units @ 30
inventory, december 31 9,000 units @ ?
operating expenses $200,000