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 (4,300 units) $107,500 Cost of goods sold: Cost of goods manufactured (4,900 units) $88,200 Inventory, April 30 (700 units) (12,600) Total cost of goods sold (75,600) Gross profit $31,900 Selling and administrative expenses (18,640) Operating income $13,260 If the fixed manufacturing costs were $21,168 and the fixed selling and administrative expenses were $9,130, 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 $ - Select - Variable cost of goods sold: $ - Select - - Select - - Select - $ - Select - - Select - $ - Select - Fixed costs: $ - Select - - Select - - Select - $ - Select -