Broadhead Company uses a periodic inventory system. At the end of the annual accounting period, December 31, 2015, the accounting records provided the following information for product 2:

Units Unit Cost Inventory, December 31, 2014 2,890 $ 15 For the year 2015: Purchase, April 11 8,800 13 Purchase, June 1 7,820 18 Sales ($59 each) 10,810 Operating expenses (excluding income tax expense)$192,500

Required:
1.	Prepare a separate income statement through pretax income that details cost of goods sold for (a) Case A: FIFO and (b) Case B: LIFO.