O Required information [The following information applies to the questions displayed below.] Diego Company manufactures one product that is sold for $80 per unit. The following information pertains to the company's first year of operations in which it produced 51,000 units and sold 46,000 units. 30 Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses WNO $ $816,000 $480,000 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 (loss) Absorption costing net operating income (loss)