The management of Tinker Inc. asks your help in determining the comparative effects of the FIFO and LIFO inventory cost flow methods. For 2014, the accounting records show these data. Units purchased consisted of 35,300 units at $ 3. 80 on May 10; 59,400 units at $ 3. 90 on August 15; and 25,300 units at $ 4. 30 on November 20. Income taxes are 30 %. Prepare comparative condensed income statements for 2014 under FIFO and LIFO