Sales(3,600 units) 104,400Cost of goods sold:Cost of good manufactured(4,100 units) 86,100Inventory, April 30(600 units) (12600)Total cost of goods sold (73,500)Gross profit 30,900Selling and administrative expenses (18350)Operating income 12,550

to the variable costing concept. Round al Joplin Company Variable Costing Income Statement For the Month Ended April 30 Sales 104,400 Variable cost of goods sold: Variable cost of goods manufactured 5,700 X Inventory, April 30 Total variable cost of goods sold Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs 21,525 Fixed selling and administrative expenses 8,990 Total fixed costs 30,515 Operating income