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 (5,800 units) $220,400 Cost of goods sold: Cost of goods manufactured (6,700 units) $180,900 Inventory, April 30 (900 units) (24,300) Total cost of goods sold (156,600) Gross profit $63,800 Selling and administrative expenses (36,010) Operating income $27,790 If the fixed manufacturing costs were $37,989 and the fixed selling and administrative expenses were $17,640, 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: $ Fixed costs