Larcker Manufacturing's cost accountant has provided you with the following information for January operations Direct materials Fixed manufacturing overhead costs Sales prioe Variable manufacturing overhead Direct labor Fixed marketing and administrative costs Units produced and sold Variable marketing and administrative costs 38 per unit S 200,000 200 per unit 22 per unit 26 per unit S 200,000 S 5,000 8 per unit Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement