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 (5,000 units) $110,000 Cost of goods sold: Cost of goods manufactured (5,900 units) $94,400 Inventory, April 30 (800 units) (12,800) Total cost of goods sold (81,600) Gross profit $28,400 Selling and administrative expenses (17,560) Operating income $10,840 If the fixed manufacturing costs were $21,712 and the fixed selling and administrative expenses were $8,600, 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 V \\/ $:] Variable cost of goods sold: costing concept. Round all final answers to whole dollars. Joplin Company Variable Costing Income Statement For the Month Ended April 30 Sales Variable cost of goods sold: Variable cost of goods manufactured Inventory, April 30 Total variable cost of goods sold Manufacturing margin Variable selling and administrative expenses V Contribution margin Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs Operating income V