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
Sales (3,600 units)			$108,000
Cost of goods sold:
Cost of goods manufactured (4,200 units)	$88,200
Inventory, November 30 (600 units)	(12,600)
Total cost of goods sold			75,600
Gross profit			$32,400
Selling and administrative expenses			17,700
Income from operations			$14,700

Assume the fixed manufacturing costs were $17,640 and the fixed selling and administrative expenses were $8,670.

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 Sales $ 108,000 Variable cost of goods sold: Variable cost of goods manufactured Inventory, November 30 Total variable cost of goods sold Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs Income from operations