Diego Company manufactures one product that is sold for $80 per unit in two geographic regions- the East and West regions. The following information pertains to the company's first year of opera- tions in which it produced 40,000 units and sold 35,000 units. Variable costs per unit: Manufacturing: 'Direct materials . $24 $14 $2 $4 Direct labor . . Variable manufacturing overhead Varlable selling and administrative . Fixed costs per year Flxed manufacturing overhead Fixed selling and administrative expense. . . . ..$800,000 $496,000