AluTech Global Company's cost accountant has provided you with the following information for January operations: Direct materials Fixed manufacturing overhead costs Sales price Variable manufacturing overhead Direct labor Fixed marketing and administrative costs Units produced and sold Variable marketing and administrative costs a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement. 40 per unit $ 205,000 $ 190 per unit $ 18 per unit $ 31 per unit $ 190,000 $ 5,500 8 per unit