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 (4,600 units) $124,200 Cost of goods sold: Cost of goods manufactured (5,200 units) Inventory, April 30 (700 units) $98,800 (13,300) Total cost of goods sold (85,500) Gross profit $38,700 Selling and administrative expenses Operating income (23,010) $15,690 If the fixed manufacturing costs were $26,676 and the fixed selling and administrative expenses were $11,270, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Sales Joplin Company Variable Costing Income Statement For the Month Ended April 30 Variable cost of goods sold: Variable cost of goods manufactured Sales Total variable cost of goods sold Fixed costs: 124,200