Part $1/3$ Problem $20-3($Static$)$ Change in inventory costing methods; comparative income statements $[$LO$20-2,20-3]$

$[$The following information applies to the questions displayed below.$]$

Shown below are net income amounts as they would be determined by Roberti Steel Company by each of three different inventory costing methods $($$ in thousands$).$

$\backslash$table$[[,$FIFO,Average cost,LIF$0],[$Pre$-2023,$$$2,800,$$$2,540,$$$2,280$

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