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 units$)$ $$82,000$

Cost of goods sold:

Cost of goods manufactured units$)$

Inventory, April $30(738$ units$)$

Total cost of goods sold

Gross profit

Selling and administrative expenses

Operating income

If the fixed manufacturing costs were $$16,933$ and the fixed selling and administrative expenses were $$7,100,$ 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 $30$

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