On April 30, the end of the first month of operations, Joplin Company prepared the following income statement, based on the absorptior costing concept: Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Sales (3,900 units) $117,000 Cost of goods sold: Cost of goods manufactured (4,400 units) $92,400 Inventory, April 30 (600 units) (12,600) Total cost of goods sold (79,800) Gross prot $37,200 Selling and administrative expenses (20,700) Operating income $16,500 If the fixed manufacturing costs were $21,252 and the fixed selling and administrative expenses were $10,140, 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 Agril 30 ' $ Variable cost of goods Sold: ' S ' $ ' $ Fixed costs: " S