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For the Month Ended April 30
Sales (3,300 units)			$72,600
Cost of goods sold:
Cost of goods manufactured (3,900 units)	$62,400
Inventory, April 30 (500 units)	(8,000)
Total cost of goods sold			(54,400)
Gross profit			$18,200
Selling and administrative expenses			(11,030)
Operating income			$7,170

If the fixed manufacturing costs were $13,104 and the fixed selling and administrative expenses were $5,400, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

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Fixed manufacturing costsInventory, April 30Fixed selling and administrative expensesManufacturing marginSales
InventorySalesTotal variable cost of goods manufacturedTotal variable cost of goods soldTotal variable selling and administrative expenses
Contribution marginFixed manufacturing costsInventoryManufacturing marginSales		$
Manufacturing marginSalesVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses
Contribution marginFixed selling and administrative expensesInventoryManufacturing marginSales		$
Fixed costs:
Fixed manufacturing costsFixed inventoryVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses	$
Fixed selling and administrative expensesFixed inventoryFixed salesVariable cost of goods soldVariable selling and administrative expenses
Contribution marginOperating incomeManufacturing marginSalesTotal fixed costs
Operating incomeLoss from operations		$