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 (5,700 units) $199,500 Cost of goods sold: Cost of goods manufactured (6,600 units) $165,000 Inventory, April 30 (900 units) (22,500) Total cost of goods sold (142,500) Gross profit Selling and administrative expenses Operating income $57,000 (32,910) $24,090 If the fixed manufacturing costs were $36,300 and the fixed selling and administrative expenses were $16,120, 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: $ $