Diego company manufactures one product that is sold for $80 per unit in two geographic regions - the East and West.

The following information pertains to the companys first year of operations in which it produced 40.000 units and sold 35,000 units

Variable cost per unit Manufacturing:

Direct Materials $24 Direct labor $14 Variable manufacturing o/head $2

Fixed cost per year: Fixed Manufacturing o/head $ 800,000 Fixed Selling and Admin exp $496,000

The company sold 25000 in the east and 10.000 in the west It determined that 250,000 of its fixed selling and admin expenses is traceable to the west region, 150,000 is traceable to the east region and the remaining 96,000 is a common fixed expense. The company will continue to incur the total amount of its fixed manufacturing overhead cost as long as it continues to produce any amount of its only product

1) What is the company Break-even point in unit sales

2) If sales volume in the east and west region was reversed what would be the companys overall break-even point in unit

3) What would be the company's variable cost net operating income (loss) if it has produced and sold 35000 units

4) What would be the absorption costing net operating income (loss) if it has produced 35,000 units