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 $128,000 Sales (4,000 units) Cost of goods sold: Cost of goods manufactured (4,700 units) $108,100 Inventory, April 30 (700 units) (16,100) Total cost of goods sold (92,000) Gross profit $36,000 Selling and administrative expenses (20,600) Operating income $15,400 If the fixed manufacturing costs were $22,701 and the fixed selling and administrative expenses were $10,090, 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 Variable cost of goods sold: Fixed costs: 9 100 Quid