Alpine Coffee Roasters reports the following information for November:

Units produced and sold		23,600
Per unit revenue and costs:
Sales revenue	$	9.20
Direct materials costs		0.55
Direct labor costs		0.30
Variable manufacturing overhead		0.10
Fixed manufacturing overhead based on a volume of 23,600 units		2.35
Variable marketing and administrative costs		1.00
Fixed marketing and administrative costs based on a volume of 23,600 units		2.85

Required:

a. Prepare a gross margin income statement.

b. Prepare a contribution margin income statement.