Diego Company manufactures one product that is sold for $73 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 56,000 units and sold 51,000 units. Variable costs per unit: Direct materials Manufacturing: Direct labor Variable manufacturing overhead Variable selling and administrative $ 24 $ 16 $ 2 $ 3 $ 784,000 Fixed selling and administrative expense $ 672,000 Fixed costs per year: Fixed manufacturing overhead The company sold 38,000 units in the East region and 13,000 units in the West region. It determined that $300,000 of its fixed selling and administrative expense is traceable to the West region, $250,000 is traceable to the East region, and the remaining $122,000 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 11. What would have been the company's absorption costing net operating income (loss) if it had produced and sold 51,000 units? You