During 2020, Fresh Express Company sold 2,250 units of its product on September 20 and 2,100 units on December 22, all at a price of $72 per unit. Incurring operating expenses of $11 per unit sold, it began the year with and made successive purchases of the product as follows:

January 1 beginning inventory	420	units	@	$	17	per unit
Purchases:
February 20	1,320	units	@	$	19	per unit
May 16	520	units	@	$	23	per unit
December 11	3,120	units	@	$	24	per unit
Total	5,380	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. Do not Round intermediate calculations. Round your final answers to 2 decimal places.)