Larcker Manufacturing's cost accountant has provided you with the following information for January operations. Direct materials $ 34 per unit Fixed manufacturing overhead costs $ 230,000 Sales price $ 190 per unit Variable manufacturing overhead $ 18 per unit Direct labor $ 30 per unit Fixed marketing and administrative costs $ 205,000 Units produced and sold $ 6,000 Variable marketing and administrative costs $ 8 per unit Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement.