Larcker Manufacturing's cost accountant has provided you with the following information for January operations: Direct materials Fixed manufacturing overhead costs 38 per unit S 230,000 205 per unit 18 per unit 33 per unit Variable manufacturing overhead Direct labor Fixed marketing and administrative costs Units produced and sold Variable marketing and administrative costs S 205,000 S 5,000 7 per unit Required: a. Prepare a gross margin income statement. Gross Margin Income Statement b. Prepare a contribution margin income statement. Contibuton Margin Income Statement