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