Required information [The following information applies to the questions displayed below] Diego Company manufactures one product that is sold for $72 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 43,000 units and sold 38,000 units. The company sold 28,000 units in the East region and 10,000 units in the West region. It determined that $170,000 of its fixed selling and administrative expense is traceable to the West region, $120,000 is traceable to the East region, and the remaining $56,000 is a common fixed expense. The company will contioue to incur the total amount of its fived manufacturing overhead costs as long as it continues to produce any anount of its only product. Required: 1. What is the unit product cost under variable costing