During $2023,$ Fresh Express Company sold $2,220$ units of its product on September $20$ and $2,050$ units on December $22,$ all at a price of $$71$ per unit. Incurring operating expenses of $$10$ per unit sold, it began the year with and made successive purchases of the product as follows:

Required:

Prepare a comparative income statement for the company, showing in adjacent columns the profits earned from the sale of the product, assuming the company uses a perpetual inventory system and prices its ending inventory on the basis of $($a$)$ FIFO and $($b$)$ Moving weighted average: $($Round "Cost per unit" to $2$ decimal places. Do not round intermeditte calculations. Round your final answers to $2$ decimal places.$)$