Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (2,800 units) $89,600 Cost of goods sold: Cost of goods manufactured (3,300 units) $75,900 Inventory, April 30 (500 units) (11,500) Total cost of goods sold (64,400) Gross profit $25,200 Selling and administrative expenses (14,900) Operating income $10,300 If the fixed manufacturing costs were $17,457 and the fixed selling and administrative expenses were $7,300, 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 Variable cost of goods sold: Fixed costs