On April 30, the end of the first month of operations, Joplin Company prepared the following income statement, based on theabsorption costingconcept:

Joplin Company

Absorption Costing Income Statement

For the Month Ended April 30Sales (2,800 units)$95,200Cost of goods sold:Cost of goods manufactured (3,200 units)$76,800Inventory, April 30 (400 units)(9,600)Total cost of goods sold(67,200)Gross profit$28,000Selling and administrative expenses(16,680)Operating income$11,320

If the fixed manufacturing costs were $19,200 and the fixed selling and administrative expenses were $8,170,

Round all final answers to whole dollars.

Joplin CompanyVariable Costing Income StatementFor the Month Ended April 30

$

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Variable cost of goods sold:

$

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$

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$

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Fixed costs:

$

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$

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