How do you figure out the Variable selling and Administrative Costs?

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 (6,800 units) $204,000 Cost of goods sold: Cost of goods manufactured (8,000 units) $168,000 Inventory, April 30 (1,100 units) (23,100) Total cost of goods sold (144,900) Gross profit $59,100 Selling and administrative expenses (36,570) Operating income $22,530 If the fixed manufacturing costs were $45,360 and the fixed selling and administrative expenses were $17,910, 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 204,000 Variable cost of goods sold: Variable cost of goods manufactured V 122,640 Inventory, April 30 16,863 Total variable cost of goods sold 105,777 Manufacturing margin 98,223 Variable selling and administrative expenses V Contribution margin Fixed costs: Fixed manufacturing costs 45,360 Fixed selling and administrative expenses 17,910 Total fixed costs Operating income Feedback