Diego Company manufactures one product that is sold for $81 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 52,000 units and sold 47,000 units. Variable costs per unit: Manufacturing: Direct materials 20 Direct labor $ 20 Variable manufacturing overhead Variable selling and administrative Fixed costs per year: 936,000 Fixed manufacturing overhead Fixed selling and administrative expense 552,000 The company sold 35,000 units in the East region and 12,000 units in the West region. It determined that $260,000 of its fixed selling and administrative expense i remaining $82,000 is a common fixed expense. The company will continue to incur the total amount of manufacturing overhead costs as long as it continues to produce any amount of its only product. is traceable to the West region, $210,000 is traceable to the East region, and the 4. What is the company's net operating income (loss) under variable costing? et operating Income