Alpine Coffee Roasters reports the following information for November:

Units produced and sold		23,000
Per unit revenue and costs:
Sales revenue	$	8.85
Direct materials costs		0.55
Direct labor costs		0.35
Variable manufacturing overhead		0.15
Fixed manufacturing overhead based on a volume of 23,000 units		2.20
Variable marketing and administrative costs		0.90
Fixed marketing and administrative costs based on a volume of 23,000 units		2.95

Required:

a. Prepare a gross margin income statement.

b. Prepare a contribution margin income statement.