Hi I have a 2 part question im stuck on. Thank you for your help

Joplin Company Variable Costing Income Statement For the Month Ended April 30 Sales J Variable cost of goods sold: Variable cost of goods manufactured J D Inventory, April 30 J C] Total variable cost of goods sold J Manufacturing margin J Variable selling and administrative expenses J ) Contribution margin J Fixed costs: Fixed manufacturing costs J D Fixed selling and administrative expenses J C] Total fixed costs J Operating income J DMD D ||D|U 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 (4,500 units) $117,000 Cost of goods sold: Cost of goods manufactured (5,300 units) $95,400 Inventory, April 30 (700 units) (12,600) Total cost of goods sold (82,800) Gross profit $34,200 Selling and administrative expenses (20,440) Operating income $13,760 If the fixed manufacturing costs were $23,850 and the fixed selling and administrative expenses were $10,010, prepare an income statement according to the variable costing concept. Round all final answers to whole dollars