Alpine Coffee Roasters reports the following information for November:

Units produced and sold		23,200
Per unit revenue and costs:
Sales revenue	$	8.80
Direct materials costs		0.50
Direct labor costs		0.25
Variable manufacturing overhead		0.25
Fixed manufacturing overhead based on a volume of 23,200 units		1.95
Variable marketing and administrative costs		1.15
Fixed marketing and administrative costs based on a volume of 23,200 units		2.90

Required:

a. Prepare a gross margin income statement.

b. Prepare a contribution margin income statement.