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 (4,800 units)			$129,600
Cost of goods sold:
Cost of goods manufactured (5,600 units)	$106,400
Inventory, April 30 (800 units)	(15,200)
Total cost of goods sold			(91,200)
Gross profit			$38,400
Selling and administrative expenses			(21,090)
Operating income			$17,310

If the fixed manufacturing costs were $21,280 and the fixed selling and administrative expenses were $10,330, 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 Sales Variable cost of goods sold: Variable cost of qoods manufactured Inventory, April 30 Total variable cost of goods sold Manufacturing marqin Variable selling and administrative expenses Contribution marqin Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses Total fixed costs Operating income