please answer both questions. Thank you

Foundational ILO6-1, LO6-2, LO6-3, LO6-4] IThe following information applies to the questions displayed below DIego Company manufactures one product that Is sold for $80 per un n two geographic regions-the East and West regions. The following Information pertalns to the Company's first year of operations In which It produced 40,000 units and sold 35,000 units. Variable costs per unit Manufacturing Direct materials 24 Direct labor 14 Variable manufacturing overhead Varlable selling and administrative Fixed costs per year: 800,000 Fixed manufacturing overhead 496,000 FIxed selling and admlnlstrative expenses The company sold 25,000 units in the East region and 10,000 units In the West region. It determined that $250,000 of Its fixed selling and administrative expenses is traceable to the West region, $150,000 is traceable to the East reglon, and the remainIng $96,000 ls a common fixed cost. The company wIll Continue to Incur the total amount of Its fixed manufacturing overhead costs as long as It continues to produce any amount of its only product