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 Joplin Company Variable Costing Income Statement For the Month Ended April 30 Sales > $104,400 Variable cost of goods sold: Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs Operating income $