9. If the sales volumes in the East and West regions had been reversed, what would be the company's overall break-even point in unit sales? Diego Company manufactures one product that is sold for $76 per unit in two geographic regions-the East and West regions. The following information pertains to the company's first year of operations in which it produced 58,000 units and sold 54,000 units. The company sold 40,000 units in the East region and 14,000 units in the West region. It determined that $320,000 of its fixed selling and administrative expense is traceable to the West region, $270,000 is traceable to the East region, and the remaining $50,000 is a common fixed expense. The company will continue to incur the total amount of its fixed manufacturing overhead costs as long as it continues to produce any amount of its only product. 10. What would have been the company's variable costing net operating income (loss) if it had produced and sold 54,000 units? You do not need to perform any calculations to answer this question. 11. What would have been the company's absorption costing net operating income (loss) if it had produced and sold 54,000 units? You do not need to perform any calculations to answer this question. a. What is the company's break-even point in unit sales? b. Is it above or below the actual unit sales? Above Below