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 (3,800 units)		$144,400
Cost of goods sold:
Cost of goods manufactured (4,300 units)	$116,100
Inventory, April 30 (600 units)	(16,200)
Total cost of goods sold		(99,900)
Gross profit		$44,500
Selling and administrative expenses		(24,380)
Operating income		$20,120

If the fixed manufacturing costs were $24,381 and the fixed selling and administrative expenses were $11,940, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.