The controller at Wesson Company's manufacturing plant has provided you with the following information for the first quarter's operations: Direct materials $ 96 per unit Fixed manufacturing overhead costs $ 2,340,000 Sales price $ 325 per unit Variable manufacturing overhead $ 37 per unit Direct labor $ 54 per unit Fixed marketing and administrative costs $ 270,000 Units produced and sold during the quarter 45,000 Variable marketing and administrative costs $ 4 per unit Required: Prepare a gross margin income statement. Prepare a contribution margin income statement