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:

Joplin Company

Absorption Costing Income Statement

For the Month Ended April $30$

Sales $(6,100$ units$)$ $$201,300$

Cost of goods sold:

Cost of goods manufactured $(7,100$ units$)$ $$163,300$

Inventory, April $30(1,000$ units$)(23,000)$

Total cost of goods sold $(140,300)$

Gross profit $$61,000$

Selling and administrative expenses $(36,830)$

Operating income $$24,170$

If the fixed manufacturing costs were $$44,091$ and the fixed selling and administrative expenses were $$18,040,$ prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.