On April 30, the end of the first month of operations, Joplin Company prepared the following income statement, based on the absorption costing concept: Variable Costing Income Statement Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (3,800 units) $79,800 Cost of goods sold: Cost of goods manufactured (4,400 units) Inventory, April 30 (600 units) $66,000 (9,000) Total cost of goods sold (57,000) Gross profit $22,800 Selling and administrative expenses Operating income (14,230) $8,570 If the fixed manufacturing costs were $17,820 and the fixed selling and administrative expenses were $6,970, 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 79,800 Sales Variable cost of goods sold: Variable cost of goods manufactured Inventory, April 30 48,180 6,570 Total variable cost of goods sold 48,180 X Manufacturing margin $ Fixed costs: If the fixed manufacturing costs were $17,820 and the fixed selling and administrative expenses were $6,970, 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 Sales 79,800 Variable cost of goods sold: Variable cost of goods manufactured 48,180 Inventory, April 30 6,570 Total variable cost of goods sold 48,180 X Manufacturing margin Fixed costs: 8