Randall Corp. began operations on January 1, 2019, and uses FIFO to cost its inventory. Management is contemplating a change to the average cost method and is interested in determining what effect such a change will have on pre-tax income. Accordingly, the following information has been developed: 
Based upon the above information, a change to the average cost method in 2020 would result in pre-tax income for 2020 of
Definitions:
Madagascaran Mantid
A type of praying mantis native to Madagascar known for its unique adaptation and predatory behavior.
Camouflage
An adaptation that allows organisms to blend in with their environment, reducing visibility to predators or prey, and enhancing survival chances.
Adaptive
Having the ability to adjust to new conditions or environments, enhancing an organism's survival and reproductive success.
Antipredator Value
The effectiveness of an organism's physical or behavioral traits in deterring attacks from predators.
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