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 $(3,100$ units$)$ $$114,700$

Cost of goods sold:

Cost of goods manufactured $(3,700$ units$)$ $$96,200$

Inventory, April $30(500$ units$)(13,000)$

Total cost of goods sold $(83,200)$

Gross profit $$31,500$

Selling and administrative expenses $(18,860)$

Operating income $$12,640$

If the fixed manufacturing costs were $$22,126$ and the fixed selling and administrative expenses were $$9,240,$ prepare an income statement according to the variable costing concept. Round all final answers to whole dollars.