The following data are from the accounting records of Niles Castings for year 2. Units produced and sold 81,000 Total revenues and costs Sales revenue $320,000 Direct materials costs 66,000 Direct labor costs 39,000 Variable manufacturing overhead 19,000 Fixed manufacturing overhead 41,000 Variable marketing and administrative costs 15,000 Fixed marketing and administrative costs 32,000 Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement. Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement. Complete this question by entering your answers in the tabs below. Required A Required B Prepare a gross margin income statement. Gross Margin Income Statement Required A Required B > Complete this question by entering your answers in the tabs below. Required A Required B Prepare a contribution margin income statement. Contribution Margin Income Statement < Required A Requir