Diego Company manufactures one product that is sold for $78 per unit. The following information pertains to the company's first year of operations in which it produced 60,000 units and sold 55,000 units. Variable costs per unit: Manufacturing Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed conto per year. Fixed manufacturing overhead Fixed selling and administrative expenses 20 12 2 3 $1,260,000 $ 654,000 7. What is the amount of the difference between the variable costing and absorption costing net operating incomes (losses)? Difference of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating Income (ons) $ 99.000 Absorption costing net operating income (loss)