Given: The annual accounting data for 2018, presented below. Direct material : 1500K$ Direct labour : 1000K$ Fixed factory overhead : 300K$ Variable factory overhead: 200K Fixed admin costs: 500K$ Variable admin costs : 250K Sales salaries 400K$ Sales commissions 50K $ Sales Revenues : 6000K$ Required: Write an income statement for the data given above, using a) the gross margin technique, and b) the contribution margin technique