81,000 Units produced and sold Total revenues and costs Sales revenue Direct materials costs Direct labor costs Variable manufacturing overhead Fixed manufacturing overhead Variable marketing and administrative costs Fixed marketing and administrative costs $ 270,000 62,000 37,000 12,000 42,000 12,000 37,000 Required: a. Prepare a gross margin income statement. Gross Margin Income Statement b. Prepare a contribution margin income statement. Contribution Margin Income Statement