Diego company manufactures one product that is sold for $70 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 41,000 units and sold 36,000 units. variable costs per unit: manufacturing: direct materials $ 20 direct labor $ 10 variable manufacturing overhead $ 2 variable selling and administrative $ 4 fixed costs per year: fixed manufacturing overhead $ 984,000 fixed selling and administrative expense $ 308,000 the company sold 26,000 units in the east region and 10,000 units in the west region. it determined that $150,000 of its fixed selling and administrative expense is traceable to the west region, $100,000 is traceable to the east region, and the remaining $58,000 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. 7. what is the amount of the difference between the variable costing and absorption costing net operating incomes (losses)

Needs to schedule the staffing of the center. it is open from 8am until midnight. larry has monitored the usage of the center at various times of the day and determined that the following number of computer consultants are required: time of dayminimum number of consultants required to be on duty8 am-noon4noon-4 pm84pm-8pm108pm-midnight6 two types of computer consultants can be hired: full-time and part-time. the full- time consultants work for eight consecutive hours in any of the shifts: morning (8am- 4pm), afternoon (noon-8pm) and evening (4pm-midnight). full-time consultants are paid $14 per hour. part-time consultants can be hired to work any of the four shifts listed in the table. part-time consultants are paid $12 per hour. an additional requirement is that during every time period, there must be at least two full-time consultants on duty for every part-time consultant on duty. larry would like to determine how many full-time and part-time consultants should work each shift to meet the above requirements at the minimum possible cost. formulate this as an lp problem. you must define your variables clearly