Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (3,300 units) $62,700 Cost of goods sold: Cost of goods manufactured (3,900 units) $50,700 Inventory, April 30 (500 units) (6,500) Total cost of goods sold (44,200) Gross profit $18,500 Selling and administrative expenses (10,350) Operating income $8,150 If the fixed manufacturing costs were $10,647 and the fixed selling and administrative expenses were $5,070,