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 (3,200 units)			$86,400
Cost of goods sold:
Cost of goods manufactured (3,700 units)	$70,300
Inventory, April 30 (500 units)	(9,500)
Total cost of goods sold			(60,800)
Gross profit			$25,600
Selling and administrative expenses			(14,520)
Operating income			$11,080

If the fixed manufacturing costs were $15,466 and the fixed selling and administrative expenses were $7,110, 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:
	$
	$
		$
		$