Can someone help me understand what I am doing wrong please? I guess I am just not using the right calculations.

The following data are from the accounting records of Niles Castings for year 2.

Units produced and sold		83,000
Total revenues and costs
Sales revenue	$	350,000
Direct materials costs		68,000
Direct labor costs		34,000
Variable manufacturing overhead		14,000
Fixed manufacturing overhead		48,000
Variable marketing and administrative costs		16,000
Fixed marketing and administrative costs		31,000

Required:

a. Prepare a gross margin income statement.

b. Prepare a contribution margin income statement.