On April 30, the end of the first month of operations, Joplin Company prepared the following income statement, based on the absorption costing concept:

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 $119,600 $95,400 (12,600) Sales (4,600 units) Cost of goods sold: Cost of goods manufactured (5,300 units) Inventory, April 30 (700 units) Total cost of goods sold Gross profit Selling and administrative expenses Operating income (82,800) $36,800 (20,800) $16,000 If the fixed manufacturing costs were $21,942 and the fixed selling and administrative expenses were $10,190, 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 - 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 Contribution margin Fixed costs: Fixed manufacturing costs DO 1000 Fixed selling and administrative expenses Total fixed costs Operating income