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Variable Costing Income Statement

On 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 30Sales (3,200 units) $112,000 Cost of goods sold: Cost of goods manufactured (3,700 units)$92,500 Inventory, April 30 (500 units)(12,500) Total cost of goods sold (80,000) Gross profit $32,000 Selling and administrative expenses (18,170) Operating income $13,830

If the fixed manufacturing costs were $19,425 and the fixed selling and administrative expenses were $8,900, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

Contribution marginInventoryManufacturing marginSalesVariable cost of goods manufacturedVariable selling and administrative expensesSales $SalesVariable cost of goods sold: Contribution marginFixed manufacturing costsVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expensesVariable cost of goods manufactured$Variable cost of goods manufactured Fixed manufacturing costsInventory, April 30Fixed selling and administrative expensesManufacturing marginSalesInventory, April 30Inventory, April 30 InventorySalesTotal variable cost of goods manufacturedTotal variable cost of goods soldTotal variable selling and administrative expensesTotal variable cost of goods sold Total variable cost of goods soldContribution marginFixed manufacturing costsInventoryManufacturing marginSalesManufacturing margin $Manufacturing marginManufacturing marginSalesVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expensesVariable selling and administrative expenses Variable selling and administrative expensesContribution marginFixed selling and administrative expensesInventoryManufacturing marginSalesContribution margin $Contribution marginFixed costs: Fixed manufacturing costsFixed inventoryVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expensesFixed manufacturing costs$Fixed manufacturing costs Fixed selling and administrative expensesFixed inventoryFixed salesVariable cost of goods soldVariable selling and administrative expensesFixed selling and administrative expensesFixed selling and administrative expenses Contribution marginOperating incomeManufacturing marginSalesTotal fixed costsTotal fixed costs Total fixed costsOperating incomeLoss from operationsOperating income $Operating income Joplin Company Variable Costing Income Statement For the Month Ended April 30 \\begin{tabular}{l} \\hline Sales \\\\ Variable cost of goods sold: \\\\ Variable cost of goods manufactured \\\\ Inventory, April 30 \\\\ Manufacturing margin \\\\ Variable selling and administrative expenses \\\\ Fixed costs: \\\\ Fixed manufacturing costs \\end{tabular}