Required information [The following information applies to the questions displayed below.] Diego Company manufactures one product that is sold for $70 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 53,000 units and sold 48,000 units. Variable costs per unit: Manufacturing : Direct materials 21 Direct labor $ 10 Variable manufacturing overhead $ 2 Variable selling and administrative 4 Fixed costs per year: Fixed manufacturing overhead $ 1, 060, 000 Fixed selling and administrative expense $ 557,000 The company sold 36,000 units in the East region and 12,000 units in the West region. It determined that $270,000 of its fixed selling and administrative expense is traceable to the West region, $220,000 is traceable to the East region, and the remaining $67,000 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.Required: 1. What is the unit product cost under variable costing? Unit product cost2. What is the unit product cost under absorption costing? Unit product cost6. What is the company's net operating income (loss) under absorption costing? X Answer is complete but not entirely correct. Net operating income $ 119,520 XVariable costing net operating income (loss) {33,000} 0 Add: Fixed manufacturing overhead cost deferred in inventory under absorption ousting 119.000 6 30.000 9 Absorption boating net operating income (lose) 55 a. What is the company's break-even point in unit sales? Break even point units b. Is it above or below the actual unit sales? O Above O Below9. If the sales volumes in the East and West regions had been reversed, what would be the company's overall break- even point in unit sales