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Lunar Company uses a periodic inventory system. The company's accounting records provided the following information for Product 2 Units Unit Cost Transactions 7,000 11 a Inventory, December 31, 2013 For the year 2014: b Purchase, April 11 13,000 c Sale, May 1 ($29 each) 9,000 12,000 12 d Purchase, June 1 e Sale, July 3 ($29 each) 10,000 f Operating expenses (excluding income tax expense), $89,000 Required: 1. Prepare a statement of earnings for 2014, through pretax earnings, showing the detailed computation of cost of sales for two cases: a. Case A FIFO b. Case B-Weighted average