Larcker Manufacturing'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 $ 37 per unit $ 235,000 $ 210 per unit $ 20 per unit $ 33 per unit $ 195,000 $ 6,000 $ 8 per unit Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement