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 (6,800 units) $129,200 Cost of goods sold: Cost of goods manufactured (7,800 units) $101,400 Inventory, April 30 (1,100 units) (14,300) Total cost of goods sold (87,100) Gross profit $42,100 Selling and administrative expenses (23,460) Operating income $18,640 If the fixed manufacturing costs were $24,336 and the fixed selling and administrative expenses were $11,490, 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 Sales 129,200 Variable cost of goods sold: Variable cost of goods manufactured 77,064 Inventory, April 30 10,868 Total variable cost of goods sold Manufacturing margin Variable selling and administrative expenses 11,970 Contribution margin ta Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs 0) Operating income