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 13 Sales (5,300 units) $127,200 Cost of goods sold: Cost of goods manufactured (6,300 units) $107,100 Inventory, April 30 (900 units) (15,300) Total cost of goods sold (91,800) Gross profit Selling and administrative expenses Operating income $35,400 (20,360) $15,040 If the fixed manufacturing costs were $22,491 and the fixed selling and administrative expenses were $9,970, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Joplin Company Variable Costing Income Statement