> 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 (4,600 units) $110,400 Cost of goods sold: Cost of goods manufactured (5,200 units) $88,400 Inventory, April 30 (700 units) (11,900) Total cost of goods sold (76,500) Gross profit Selling and administrative expenses Operating income $33,900 (20,030) $13,870 If the fixed manufacturing costs were $22,984 and the fixed selling and administrative expenses were $9,810, 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