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 (5,600 units) $117,600 Cost of goods sold: Cost of goods manufactured (6,500 units) $97,500 Inventory, April 30 (900 units) (13,500) Total cost of goods sold (84,000) Gross profit $33,600 Selling and administrative expenses (20,640) Operating income $12,960 If the fixed manufacturing costs were $25,350 and the fixed selling and administrative expenses were $10,110, 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