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 (6,400 units)		$121,600
Cost of goods sold:
Cost of goods manufactured (7,600 units)	$98,800
Inventory, April 30 (1,100 units)	(14,300)
Total cost of goods sold		(84,500)
Gross profit		$37,100
Selling and administrative expenses		(20,420)
Operating income		$16,680

If the fixed manufacturing costs were $20,748 and the fixed selling and administrative expenses were $10,000, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

Sales		$Sales
Variable cost of goods sold:
Variable cost of goods manufactured	$Variable cost of goods manufactured
Inventory, April 30	Inventory, April 30
Total variable cost of goods sold		Total variable cost of goods sold
Manufacturing margin		$Manufacturing margin
Variable selling and administrative expenses		Variable selling and administrative expenses
Contribution margin		$Contribution margin
Fixed costs:
Fixed manufacturing costs	$Fixed manufacturing costs
Fixed selling and administrative expenses	Fixed selling and administrative expenses
Total fixed costs		Total fixed costs
Operating income		$Operating income