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 (6,100 units)			$122,000
Cost of goods sold:
Cost of goods manufactured (7,000 units)	$98,000
Inventory, April 30 (1,000 units)	(14,000)
Total cost of goods sold			(84,000)
Gross profit			$38,000
Selling and administrative expenses			(22,600)
Operating income			$15,400

If the fixed manufacturing costs were $26,460 and the fixed selling and administrative expenses were $11,070, 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 marginInventoryManufacturing marginSalesVariable cost of goods manufacturedVariable selling and administrative expenses		$- Select -
Variable cost of goods sold:
Contribution marginFixed manufacturing costsVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses	$- Select -
Fixed manufacturing costsInventory, April 30Fixed selling and administrative expensesManufacturing marginSales	- Select -
InventorySalesTotal variable cost of goods manufacturedTotal variable cost of goods soldTotal variable selling and administrative expenses		- Select -
Contribution marginFixed manufacturing costsInventoryManufacturing marginSales		$- Select -
Manufacturing marginSalesVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses		- Select -
Contribution marginFixed selling and administrative expensesInventoryManufacturing marginSales		$- Select -
Fixed costs:
Fixed manufacturing costsFixed inventoryVariable cost of goods manufacturedVariable cost of goods soldVariable selling and administrative expenses	$- Select -
Fixed selling and administrative expensesFixed inventoryFixed salesVariable cost of goods soldVariable selling and administrative expenses	- Select -
Contribution marginOperating incomeManufacturing marginSalesTotal fixed costs		- Select -
Operating incomeLoss from operations		$- Select -