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 (5,700 units) $136,800 Cost of goods sold: Cost of goods manufactured (6,500 units) $110,500 Inventory, April 30 (900 units) (15,300) Total cost of goods sold (95,200) $41,600 (25,070) $16,530 Gross profit Selling and administrative expenses Operating income If the fixed manufacturing costs were $29,835 and the fixed selling and administrative expenses were $12,280, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.