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 (2,600 units)			$85,800
Cost of goods sold:
Cost of goods manufactured (3,100 units)	$71,300
Inventory, April 30 (400 units)	(9,200)
Total cost of goods sold			(62,100)
Gross profit			$23,700
Selling and administrative expenses			(14,370)
Operating income			$9,330

If the fixed manufacturing costs were $17,112 and the fixed selling and administrative expenses were $7,040, 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