I can't figure out how to find the variable selling and admin expenses. Please see the pics below. Please Help

5'th Me How If the xed manufacturing costs were $40,986 and the xed selling and administrative expenses were $15,810, 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 9/ $- 1' Variable cost of goods sold: Variable cost of goods manufactured J i, 110314 J Inventory, April 30 J 15,111 V Total variable cost of goods sold J Manufacturing margin f Variable selling and administrative expenses 4 Contribution margin g/ Fixed 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 (5,700 units) $182,400 Cost of goods sold: Cost of goods manufactured (6,600 units) $151,800 Inventory, April 30 (900 units) (20,700) Total cost of goods sold (131,100) Gross profit $51,300 Selling and administrative expenses (32,280) Operating income $19,020 If the fixed manufacturing costs were $40,986 and the fixed selling and administrative expenses were $15,810, 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