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 (5,600 units) $173,600 Cost of goods sold: Cost of goods manufactured (6,600 units) $145,200 Inventory, April 30 (900 units) (19,800) Total cost of goods sold $48,200(30,090)$18,110 Gross profit Selling and administrative expenses Operating income Joplin Company Variable Costing Income Statement For the Month Ended April 30 Variable cost of goods sold: Fixed costs: $ 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 (5,600 units) $173,600 Cost of goods sold: Cost of goods manufactured (6,600 units) $145,200 Inventory, April 30 (900 units) (19,800) Total cost of goods sold $48,200(30,090)$18,110 Gross profit Selling and administrative expenses Operating income Joplin Company Variable Costing Income Statement For the Month Ended April 30 Variable cost of goods sold: Fixed costs: $