Exercise 2-49 Gross Margin and Contribution Margin Income Statements (LO 2-7) Larcker Manufacturing's cost accountant has provided you with the following information for January operations: Direct materials Fixed manufacturing overhead costs Sales price Variable manufacturing overhead Direct labor Fixed marketing and administrative costs Units produced and sold Variable marketing and administrative costs 21 per unit S 135,000 79 per unit 12 per unit 24 per unit $ 117,000 30,000 5 per unit