10. What would have been the company's variable costing net operating income (loss) if it had produced and sold 39,000 units? 6. What is the company's net operating income (loss) under absorption costing? 7. What is the difference between the variable costing and absorption costing net operating incomes (loss Diego Company manufactures one product that is sold for $73 per unit in two geographic regions-East and West. The following information pertains to the company's first year of operations in which it produced 44,000 units and sold 39,000 units. The company sold 29,000 units in the East region and 10,000 units in the West region. It determined that $180,000 of its fixed selling and administrative expense is traceable to the West region, $130,000 is traceable to the East region, and the remaining $90,000 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. 3. What is the company's total contribution margin under variable costing? What is the company's break-even point in unit sales? 13. Prepare a contribution format segmented income statement that includes a Total column and columns for the East and West regions. 5. What is the company's total gross margin under absorption costing? 9. 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? 2. What is the unit product cost under absorption costing? Required: 1. What is the unit product cost under variable costing? 4. What is the company's net operating income (loss) under variable costing? 11. What would have been the company's absorption costing net operating income (loss) if it had produced and sold 39,000 units