Help! Been working on this question for a couple of hours and can not make any head way with it.

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 (4,400 units) $162,800 Cost of goods sold: Cost of goods manufactured (5,100 units) $132,600 Inventory, April 30 (700 units) (18,200) Total cost of goods sold (114,400) Gross profit $48,400 Selling and administrative expenses (26,540) Operating income $21,860 If the fixed manufacturing costs were $26,520 and the fixed selling and administrative expenses were $13,000, 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 $ 162,800 Variable cost of goods sold: Variable cost of goods manufactured Inventory, April 30 Total variable cost of goods sold Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs Operating income 11 +A