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 (4,700 units) $145,700  

Cost of goods sold:  Cost of goods manufactured (5,500 units)$121,000  

Inventory, April 30 (800 units)(17,600)

Total cost of goods sold (103,400) 

Gross profit $42,300  

Selling and administrative expenses (23,460) 

Operating income $18,840  

If the fixed manufacturing costs were $24,200 and the fixed selling and administrative expenses were $11,490, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.

Sales:  $145,700

Variable cost of goods manufactured: ?

Inventory, April 30: ?

Total variable cost of goods sold: ?

Manufacturing Margin: ?

Variable Selling and Administrative expenses: ? 

Contribution Margin: ?

Fixed Costs

Fixed manufacturing cost: ?

Fixed selling and administrative expenses: ? 

Total Fixed Cost: ?

Operating Income: ?