On June 30, the end of the first month of operations, Clowney Company prepared the following income statement, based on the absorption costing concept:

Clowney Company Absorption Costing Income Statement For the Month Ended June 30, 2016
Sales (2,400 units)			$69,600
Cost of goods sold:
Cost of goods manufactured (2,800 units)	$58,800
Less inventory, June 30 (400 units)	8,400
Cost of goods sold			50,400
Gross profit			$19,200
Selling and administrative expenses			11,090
Income from operations

Assume the fixed manufacturing costs were $12,348 and the variable selling and administrative expenses were $5,660.

Prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.