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 (3,400 units)			$129,200
Cost of goods sold:
Cost of goods manufactured (4,000 units)	$108,000
Inventory, April 30 (600 units)	(16,200)
Total cost of goods sold			(91,800)
Gross profit			$37,400
Selling and administrative expenses			(22,810)
Operating income			$14,590

If the fixed manufacturing costs were $28,080 and the fixed selling and administrative expenses were $11,170, 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
		$
Variable cost of goods sold:
	$
		$
		$
Fixed costs:
	$
		$