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:

Line Item Description	Amount	Amount
Sales (2,900 units)		$66,700
Cost of goods sold:
Cost of goods manufactured (3,400 units)	$54,400
Inventory, April 30 (500 units)	(8,000)
Total cost of goods sold		(46,400)
Gross profit		$20,300
Selling and administrative expenses		(11,190)
Operating income		$9,110

If the fixed manufacturing costs were $11,424 and the fixed selling and administrative expenses were $5,480, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

Line Item Description	Amount	Amount
		$
Variable cost of goods sold:
	$
		- -
		$- -
		- -
		$- -
Fixed costs:
	$- -
	- -
		- -
Operating income,Loss from operations		$- -