Larcker Manufacturing's cost accountant has provided you with the following information for January operations. Variable manufacturing overhead Direct materials Fixed manufacturing overhead costs Sales price Direct labor $ 32 per unit $ 210,000 $ 190 per unit $ 18 per unit $ 34 per unit Fixed marketing and administrative costs $ 190,000 Units produced and sold $ 5,000 Variable marketing and administrative costs $ 7 per unit Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement.