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.