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 (3,100 units) $46,500 Cost of goods sold: Cost of goods manufactured (3,700 units) $40,700 Inventory, April 30 (500 units) (5,500) Total cost of goods sold Gross profit Selling and administrative expenses (35,200) $11,300 Operating income (7,740) $3,560 If the fixed manufacturing costs were $10,989 and the fixed selling and administrative expenses were $3,790, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.