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 (6,400 units) $224,000 Cost of goods sold: Cost of goods manufactured (7,500 units) $187,500 Inventory, April 30 (1,100 units) (27,500) Total cost of goods sold (160,000) Gross profit $64,000 Selling and administrative expenses (37,530) Operating income $26,470 If the fixed manufacturing costs were $43,125 and the fixed selling and administrative expenses were $18,380, 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: tA 000 Fixed costs