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 (4,100 units) Cost of goods sold: $102,500 Cost of goods manufactured (4,800 units) $86,400 Inventory, April 30 (700 units) (12,600) Total cost of goods sold (73,800) Gross profit $28,700 (17,290) $11,410 Selling and administrative expenses Operating income If the fixed manufacturing costs were $20,736 and the fixed selling and administrative expenses were $8,470, 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 Sales