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 (4,000 units)			$64,000
Cost of goods sold:
Cost of goods manufactured (4,700 units)	$51,700
Inventory, April 30 (700 units)	(7,700)
Total cost of goods sold			(44,000)
Gross profit			$20,000
Selling and administrative expenses			(11,390)
Operating income			$8,610

If the fixed manufacturing costs were $12,408 and the fixed selling and administrative expenses were $5,580, 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		$fill in the blank 2
Variable cost of goods sold:
Variable cost of goods manufactured	$fill in the blank 4
Inventory, April 30	fill in the blank 6
Total variable cost of goods sold		fill in the blank 8
Manufacturing margin		$fill in the blank 10
Variable selling and administrative expenses		fill in the blank 12
Contribution margin		$fill in the blank 14
Fixed costs:
Fixed manufacturing costs	$fill in the blank 16
Fixed selling and administrative expenses	fill in the blank 18
Total fixed costs		fill in the blank 20
Operating income		$fill in the blank 22