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

Diego Company manufactures one product that is sold for $$80$ per unit in two geographic reglons$-$the East and West regions. The following Information pertains to the company's first year of operations in which it produced $40,000$ units and sold $35,000$ units.

$\backslash$table$[[$Manufacturing:$],[$Direct materials,$$24$