$108,100 Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (4,700 units) Cost of goods sold: Cost of goods manufactured (5,500 units) $88,000 Inventory, April 30 (800 units) (12,800) Total cost of goods sold Gross profit Selling and administrative expenses Operating income (75,200) $32,900 (19,250) $13,650 If the fixed manufacturing costs were $22,000 and the fixed selling and administrative expenses were $9 Joplin Company Variable Costing Income Statement For the Month Ended April 30 Variable cost of goods sold: 1000 Fixed costs: 11