The Foundational $15($Algo$)[$LO$7-1,$ LO$7-2,$ LO$7-3,$ LO$7-4,$ LO$7-5]$

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

Diego Company manufactures one product that is sold for $$80$ 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 $51,000$ units and sold $47,000$ units.

$\backslash$table$[[$Variable costs per unit:,$],[$Manufacturing:$,$$$30$