April $30,$ the end of the first month of operations, Joplin Company prepared the following income statement, based on the absorption costing concept:

Joplin Company

Absorption Costing Income Statement

For the Month Ended April $30$

If the fixed manufacturing costs were $$42,525$ and the fixed selling and administrative expenses were $$18,220,$ prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

Joplin Company

Variable Costing Income Statement

For the Month Ended April $30$

Line Item Description Amount Amount

Variable cost of goods sold: