The following data are from the accounting records of Fremont Products for year 2: 

Units produced and sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,500
Total revenues and costs 
Sales revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $132,000
Direct materials costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,000
Direct labor costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000
Variable manufacturing overhead . . . . . . . . . . . . . . . . . . . 8,500
Fixed manufacturing overhead . . . . . . . . . . . . . . . . . . . . . 22,000
Variable marketing and administrative costs . . . . . . . . . . . 6,800
Fixed marketing and administrative costs . . . . . . . . . . . . . 16,000

Requirement: Prepare: 

a. A gross margin income statement. 

b. A contribution margin income statement.