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

Weatherford Company Absorption Costing Income Statement For the Month Ended November 30 $57,000 $48,400 Sales (3,800 units) Cost of goods sold: Cost of goods manufactured (4,400 units) Inventory, November 30 (600 units) Total cost of goods sold Gross profit Selling and administrative expenses (6,600) 41,800 $15,200 9,230 Income from operations $5,970 Assume the fixed manufacturing costs were $11,132 and the fixed selling and administrative expenses were $4,520. Prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Weatherford Company Variable Costing Income Statement For the Month Ended November 30 Variable cost of goods sold: Income from operations $5,970 Assume the fixed manufacturing costs were $11,132 and the fixed selling and administrative expenses were $4,520. Prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Weatherford Company Variable Costing Income Statement For the Month Ended November 30 Variable cost of goods sold: Fixed costs: G