Accounting records for The Ralston Company show the following for the most recent fiscal year: Units produced and sold 59,500 Total revenues and costs Sales revenue $ 375,600 Direct materials costs 95,800 Direct labor costs 48,200 Variable manufacturing overhead 24,400 Fixed manufacturing overhead 62,200 Variable marketing and administrative costs Fixed marketing and administrative costs 20,100 47,300 Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement. Complete this question by entering your answers in the tabs below. Required A Required B