Larcker Manufacturing's cost accountant has provided you with the following information for January operations. Direct materials $ 38 per unit Fixed manufacturing overhead costs $ 230,000 Sales price $ 195 per unit Variable manufacturing overhead $ 20 per unit Direct labor $ 31 per unit Fixed marketing and administrative costs $ 200,000 Units produced and sold $ 6,000 Variable marketing and administrative costs $ 9 per unit Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement.