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

Diego Company manufactures one product that is sold for $$77$ 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 $48,000$ units and sold $43,000$ units.

$\backslash$table$[[$Variable costs per unit:,$],[$Manufacturing:$,],[$Direct materials,$$27$