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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 $$24,433\mathrm{.}08$ and the fixed selling and administrative expenses were $$11,180,$ prepare an income statement according to the variable

costing concept. Round all final answers to whole dollars.

Joplin Company

Variable Costing Income Statement

For the Month Ended April $30$

Joplin Company

Absorption Costing Income Statement

For the Month Ended April $30$