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 (6,700 units) $120,600 Cost of goods sold: Cost of goods manufactured (7,600 units) $98,800 Inventory, April 30 (1,100 units) (14,300) (84,500) Total cost of goods sold Gross profit $36,100 Selling and administrative expenses (20,990) Operating income $15,110 If the fixed manufacturing costs were $23,712 and the fixed selling and administrative expenses were $10,280, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. If the fixed manufacturing costs were $23,712 and the fixed selling and administrative expenses were $10,280, 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: 00 Fixed costs: 1:1000