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 (3,100 units) $111,600 Cost of goods sold: Cost of goods manufactured (3,600 units) $93,600 Inventory, April 30 (500 units) (13,000) Total cost of goods sold (80,600) Gross profit $31,000 Selling and administrative expenses (19,640) Operating income $11,360 If the fixed manufacturing costs were $25,272 and the fixed selling and administrative expenses were $9,620, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.