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 (4,700 units)			$131,600
Cost of goods sold:
Cost of goods manufactured (5,400 units)	$108,000
Inventory, April 30 (800 units)	(16,000)
Total cost of goods sold			(92,000)
Gross profit			$39,600
Selling and administrative expenses			(22,290)
Operating income			$17,310

If the fixed manufacturing costs were $23,760 and the fixed selling and administrative expenses were $10,920, 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
		$
Variable cost of goods sold:
	$
		$
		$
Fixed costs:
	$
		$