Larcker Manufacturing's cost accountant has provided you with the following information for January operations.

Direct materials	$	36	per unit
Fixed manufacturing overhead costs	$	200,000
Sales price	$	200	per unit
Variable manufacturing overhead	$	19	per unit
Direct labor	$	32	per unit
Fixed marketing and administrative costs	$	185,000
Units produced and sold	$	5,500
Variable marketing and administrative costs	$	7	per unit

Required:

a. Prepare a gross margin income statement.

b. Prepare a contribution margin income statement.

Required A Required B Prepare a gross margin income statement. Gross Margin Income Statement Required A Required B Prepare a contribution margin income statement. Contribution Margin Income Statement