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 $ 371,600 Direct materials costs 95,400 Direct labor costs 47,800 Variable manufacturing overhead Fixed manufacturing overhead 24,000 61,800 Variable marketing and administrative costs Fixed marketing and administrative costs 19,700 46,900 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 Prepare a gross margin income statement. Gross Margin Income Statement