Hello, please help me with this, I continue to get them incorrect.

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 30 Sales (4,600 units) $124,200 Cost of goods sold: Cost of goods manufactured (5,400 units) $102,600 Inventory, April 30 (800 units) (15,200) Total cost of goods sold (87,400) Gross profit $36,800 Selling and administrative expenses (22,170) Operating income $14,630 If the fixed manufacturing costs were $26,676 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 124,200 Variable cost of goods sold: Variable cost of goods manufactured $ 75,924 Inventory, April 30 11,248 Total variable cost of goods sold 64,676 Manufacturing margin 59,524 Variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs $ 26,676 Fixed selling and administrative expenses 10,860 Total fixed costs 37,536 Operating income