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 $30$

$\backslash$table$[[$Sales $(6,400$ units$),,],[$Cost of goods sold:,$$217,600,],[$Cost of goods manufactured units$),$$$182,400,],[$Inventory$,$ April units$),(26,400),(156,000)$