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Variable Costing Income Statement On April 30, the end of the first month of operations, Joplin Company prepared the following income statement, based on the absorption costing concept: If the fixed manufacturing costs were $36,261 and the fixed selling and administrative expenses were $13,940, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars. Absorption Costing Income Statement On October 31 , the end of the first month of operations, Maryville Equipment Company prepared the following income statement, based on the variable costing concept: Prepare an income statement under absorption costing. Round all final answers to whole dollars. Maryville Equipment Company