During 2017, Fresh Express Company sold 2,530 units of its product on September 20 and 3,150 units on December 22, all at a price of $93 per unit. Incurring operating expenses of $17 per unit sold, it began the year with and made successive purchases of the product as follows:

January 1 beginning inventory	630	units	@	$	38	per unit
Purchases:
February 20	1,530	units	@	$	40	per unit
May 16	730	units	@	$	44	per unit
December 11	3,330	units	@	$	45	per unit
Total	6,220	units

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: