For the Month Ended April 30 Sales (6,200 units) $130,200 Cost of goods sold: Cost of goods manufactured (7,200 units) $108,000 (15,000) Inventory, April 30 (1,000 units) Total cost of goods sold (93,000) Gross profit $37,200 (22,170) Selling and administrative expenses Operating income $15,030 If the fixed manufacturing costs were $25,920 and the fixed selling and administrative expenses were $10,860, 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 Sales 130,200 Variable cost of goods sold: Variable cost of goods manufactured 82,080 Inventory, April 30 -11,400 Total variable cost of goods sold 70,680 Manufacturing margin 59,520 Variable selling and administrative expenses 10,860 Contribution margin Fixed costs: Fixed manufacturing costs 25,920 Fixed selling and administrative expenses Total fixed costs Operating income $ 11,430