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 (4,900 units) $132,300 Cost of goods sold: Cost of goods manufactured (5,600 units) $106,400 Inventory, April 30 (800 units) (15,200) Total cost of goods sold (91,200) Gross profit $41,100 (22,780) $18,320 Selling and administrative expenses Operating income If the fixed manufacturing costs were $23,408 and the fixed selling and administrative expenses were $11,160, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Fixed costs: If the fixed manufacturing costs were $23,408 and the fixed selling and administrative expenses were $11,160, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Joplin Company Variable Costing Income Statement Inventory For the Month Ended April 30 X Variable cost of goods sold: 00 0000