Diego Company manufactures one product than is sold for $81 per unit in two geographic regions-the East and West reckons. The following information pertains to the company's first year of operations in which it produced 52,000 units and sold 47,000 units. The company sold 35,000 units in the East region and 12,000 units in the West region, it determine that $260,000 of its fixed selling and administrative expenses is traceable to the West region. $210,000 is traceable to the East region, and the remaining $82,000 is a common fixed cost. 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. What would have been the company's variable costing net operating income (loss) if it had produced and sold 47,000 units? What would have been the company's absorption costing net operating income (loss) if t had produced and sold 47,000 units? Diego is considering eliminating the West region because an internally generated report suggests the region's total gross margin in the first year or operations was $32,000 less than its traceable need selling and administrative expenses. Diego believes that if l drops the West region, the East region's sates will grow by 5% in Year 2. Using the contribution approach for analyzing segment profitably and assuming all else remains constant in Year 2, what would be the profit impact of dropping the West region in Year 2? Assume the West region invests $42,000 in a new advertising campaign in Year 2 that increases its unit sales by 20%. If all else remains constant what would be the profit impact of pursuing the advertising campaign