Diego Company manufactures one product that is sold for $72 per unit. The following information pertains to the companys first year of operations in which it produced 55,000 units and sold 50,000 units. Variable costs per unit: Manufacturing: Direct materials $ 23 Direct labour $ 14 Variable manufacturing overhead $ 3 Variable selling and administrative $ 5 Fixed costs per year: Fixed manufacturing overhead $ 770,000 Fixed selling and administrative expenses $ 607,000 7. What is the amount of the difference between the variable costing and absorption costing net operating incomes (losses)