Required information

$[$The following information applies to the questions displayed below.$]$

Diego Company manufactures one product that is sold for $$73$ 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 $44,000$ units and sold $39,000$ units.

The company sold $29,000$ units in the East region and $10,000$ units in the West region. It

determined that $$180,000$ of its fixed selling and administrative expense is traceable to the West

region, $$130,000$ is traceable to the East region, and the remaining $$90,000$ is a common fixed

expense. 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.

What is the amount of the difference between the variable costing and absorption costing net operating incomes

$($losses$)?$