Need help with the emply boxes. My formulas are not working to get the right answer. Please help.

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 (5,200 units) $88,400 Cost of goods sold: Cost of goods manufactured (6,100 units) $73,200 Inventory, April 30 (900 units) (10,800) Total cost of goods sold (62,400) Gross profit $26,000 Selling and administrative expenses (14,330) Operating income $11,670 If the fixed manufacturing costs were $14,640 and the fixed selling and administrative expenses were $7,020, 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 88/400 Variable cost of goods sold: Variable cost of goods manufactured Inventory, April 30 X Total variable cost of goods sold V Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs $14,640 Fixed selling and administrative expenses 7,020 Total fixed costs 21,660 V Operating income X