Variable Costing Income Statement

On April 30, the end of the first month of operations, Joplin Company incomes statement is following, based on the absorption costing concept:

Please explain steps

Joplin Company Absorption Costing Income Statement For the Month Ended April 30
Sales (6,500 units)		$136,500
Cost of goods sold:
Cost of goods manufactured (7,400 units)	$111,000
Inventory, April 30 (1,000 units)	(15,000)
Total cost of goods sold		(96,000)
Gross profit		$40,500
Selling and administrative expenses		(23,660)
Operating income		$16,840

If the fixed manufacturing costs were $26,640 and the fixed selling and administrative expenses were $11,590, what is the income statement according to the variable costing concept? Round all final answers to whole dollars.

Sale		$
Variable cost of goods sold:
Variable cost of goods manufacture	$
Inventory, April 30	$
Total variable cost of goods sold		$
Manufacturing margin		$
Variable selling and administrative expenses		$
Contribution margin		$
Fixed costs:
Fixed manufacturing costs	$
Fixed selling and administrative expenses	$
Total fixed costs		$
Operating income or Loss from operations		$