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 $(3,500$ units$)$ $$119,000$

Cost of goods sold:

Cost of goods manufactured $(4,100$ units$)$ $$98,400$

Inventory, April $30(600$ units$)(14,400)$

Total cost of goods sold $(84,000)$

Gross profit $$35,000$

Selling and administrative expenses $(19,910)$

Operating income $$15,090$

A$.$ If the fixed manufacturing costs were $$21,648$ and the fixed selling and administrative expenses were $$9,750,$ prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.