During 2017, Fresh Express Company sold 2,570 units of its product on September 20 and 3,350 units on December 22, all at a price of $97 per unit. Incurring operating expenses of $13 per unit sold, it began the year with and made successive purchases of the product as follows:

January 1 beginning inventory	670	units	@	$	42	per unit
Purchases:
February 20	1,570	units	@	$	44	per unit
May 16	770	units	@	$	48	per unit
December 11	3,370	units	@	$	49	per unit
Total	6,380	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:(Round "Cost per unit" to 2 decimal places. Round your intermediate calculations and final answers to 2 decimal places.)