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 (5,500 units)		$181,500
Cost of goods sold:
Cost of goods manufactured (6,300 units)	$144,900
Inventory, April 30 (900 units)	(20,700)
Total cost of goods sold		(124,200)
Gross profit		$57,300
Selling and administrative expenses		(30,600)
Operating income		$26,700

If the fixed manufacturing costs were $28,980 and the fixed selling and administrative expenses were $14,990, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

Contribution marginInventoryManufacturing marginSalesVariable cost of goods manufacturedVariable selling and administrative expenses		$- Select -
Variable cost of goods sold:
Contribution marginFixed manufacturing costsVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses	$- Select -
Fixed manufacturing costsInventory, April 30Fixed selling and administrative expensesManufacturing marginSales	- Select -
InventorySalesTotal variable cost of goods manufacturedTotal variable cost of goods soldTotal variable selling and administrative expenses		- Select -
Contribution marginFixed manufacturing costsInventoryManufacturing marginSales		$- Select -
Manufacturing marginSalesVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses		- Select -
Contribution marginFixed selling and administrative expensesInventoryManufacturing marginSales		$- Select -
Fixed costs:
Fixed manufacturing costsFixed inventoryVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses	$- Select -
Fixed selling and administrative expensesFixed inventoryFixed salesVariable cost of goods soldVariable selling and administrative expenses	- Select -
Contribution marginOperating incomeManufacturing marginSalesTotal fixed costs		- Select -
Operating incomeLoss from operations		$- Select -