Alpine Coffee Roasters reports the following information for November:

Units produced and sold		36,000
Per unit revenue and costs:
Sales revenue	$	6.40
Direct material costs		3.00
Direct labor costs		0.40
Variable manufacturing overhead		0.10
Fixed manufacturing overhead based on a volume of 36,000 units		1.25
Variable marketing and administrative costs		0.30
Fixed marketing and administrative costs based on a volume of 36,000 units		0.50

Required:

a. Prepare a gross margin income statement.

b. Prepare a contribution margin income statement.