Required information

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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 company's net operating income $($loss$)$ under absorption costing?