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 (5,400 units) $91,800 Cost of goods sold: Cost of goods manufactured (6,200 units) $74,400 Inventory, April 30 (900 units) (10,800) Total cost of goods sold (63,600) Gross profit $28,200 Selling and administrative expenses Operating income (15,480) $12,720 If the fixed manufacturing costs were $15,624 and the fixed selling and administrative expenses were $7,580, 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: 0000 00