If the fixed manufacturing costs were $32,568 and the fixed selling and administrative expenses were $15,050, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

$176,800 Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (5,200 units) Cost of goods sold: Cost of goods manufactured (5,900 units) $141,600 Inventory, April 30 (800 units) (19,200) Total cost of goods sold Gross profit Selling and administrative expenses Operating income (122,400) $54,400 (30,730) $23,670 If the fixed manufacturing costs were $32,568 and the fixed selling and administrative expen Joplin Company Variable Costing Income Statement For the Month Ended April 30 Sales 176,800 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 bo moto Total fixed costs Operating income