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 (5,900 units)			$218,300
Cost of goods sold:
Cost of goods manufactured (6,700 units)	$174,200
Inventory, April 30 (900 units)	(23,400)
Total cost of goods sold			(150,800)
Gross profit			$67,500
Selling and administrative expenses			(36,930)
Operating income			$30,570

If the fixed manufacturing costs were $36,582 and the fixed selling and administrative expenses were $18,090, 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

Contribution margin/ Inventory / Manufacturing margin/ Sales/. Variable cost of goods manufactured/ Variable selling and administrative expenses		________
Variable cost of goods sold:
Contribution margin/ Fixed manufacturing costs/ Variable cost of goods manufactured/ Variable cost of goods sold/ Variable selling and administrative expenses	________
Fixed manufacturing costsInventory, April 30 Fixed selling and administrative expenses / Manufacturing marginSales	________
Inventory/ Sales/ Total variable cost of goods manufactured/ Total variable cost of goods sold/ Total variable selling and administrative expenses		________
Contribution margin/ Fixed manufacturing costsInventory/. Manufacturing margin/. Sales		________
Manufacturing margin/ SalesVariable cost of goods manufactured/ Variable cost of goods sold/ Variable selling and administrative expenses		________
Contribution margin/ Fixed selling and administrative expenses/ Inventory/ Manufacturing margin/ Sales		________
Fixed costs:
Fixed manufacturing costs/ Fixed inventory/ Variable cost of goods manufactured/ Variable cost of goods sold/ Variable selling and administrative expenses	________
Fixed selling and administrative expenses/. Fixed inventory/ Fixed sales/. Variable cost of goods sold/. Variable selling and administrative expenses	________
Contribution margin/ Operating income/ Manufacturing margin/ Sales/ Total fixed costs		________
Operating incomeLoss from operations		________