I am at a loss... Where is the Variable Selling and Admin expense?? How do I calculate this?

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 (5,900 units) $129,800 Cost of goods sold: Cost of goods manufactured (6,800 units) $108,800 Inventory, April 30 (1,000 units) (16,000) Total cost of goods sold (92,800) Gross profit $37,000 Selling and administrative expenses (21,380) Operating income $15,620 If the fixed manufacturing costs were $23,936 and the fixed selling and administrative expenses were $10,470, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.If the xed manufacturing costs were $23,936 and the xed selling and administrative expenses Iwere $1E to the variable casting concept. Round all nal answers to whole dollars. Joplin Companyr Variable Costing Income Statement For the Month Ended April 3!] Sales J J 1Variable cast of goods sold: Variable cost of goods manufactured J qr Inventory, April 3i] J V" Total Variable cost of goods said J J Manufacturing margin J J Variable selling and administrative expenses J :1 X Contribution margin J D Fixed coats: Fixed manufacturing costs J V' Fixed selling and administrative expenses J J Total fixed costs J 1.!" Operating income J E