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 (5,900 units)- $159,300 Cost of goods sold: Cost of goods manufactured (6,700 units) $127,300 Inventory, April 30 (900 units) (17,100) Total cost of goods sold. (110,200) Gross profit $49,100 Selling and administrative expenses (28,950) $20,150 Operating income If the fixed manufacturing costs were $33,098 and the fixed selling and administrative expenses were $14,180, 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 Sales Variable cost of goods sold: Variable cost of goods manufactured Inventory, April 30 94.202 V 12,654 159,300