Can someone help me with inventory amount April 30?

Variable Costing Income Statement On April 30, the end of the first month of operations, Joplin Company prepared the following income stateme Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (5,000 units) $110,000 Cost of goods sold: Cost of goods manufactured (5,900 units) $94,400 Inventory, April 30 (800 units) (12,800) Total cost of goods sold (81,600) Gross profit $28,400 Selling and administrative expenses (18,170) Operating income $10,230 If the fixed manufacturing costs were $23,600 and the fixed selling and administrative expenses were $8,900 dollars. Joplin Company Variable Costing Income Statement For the Month Ended April 30 Sales 110,000 Variable cost of goods sold:Variable Costing Income Statement For the Month Ended April 30 Sales 110,000 Variable cost of goods sold: Variable cost of goods manufactured 70,800 Inventory, April 30 X Total variable cost of goods sold Manufacturing margin Variable selling and administrative expenses V X Contribution margin Fixed costs: Fixed manufacturing costs 23,600 Fixed selling and administrative expenses 8,900 Total fixed costs 32,500 Operating income