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 (3,800 units) $60,800 Cost of goods sold: Cost of goods manufactured (4,500 units) $49,500 Inventory, April 30 (600 units) (6,600) Total cost of goods sold Gross profit Selling and administrative expenses Operating income $17,900(42,900)$7,080(10,820) If the fixed manufacturing costs were $12,870 and the fixed selling and administrative expenses were $5,300, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars