Jessica Martin is establishing a company that would be well suited to three areas, New Orleans, Los Angeles, and New York. The respective fixed and variable costs for one year are as follows:

City	Fixed Costs	Variable Costs per Unit	Total Cost at 1,000,000 Units	Total Cost at 2,000,000 Units	Total Cost at 3,000,000 Units
New Orleans	$500,000	$100	$1,500,000	$2,500,000	$3,500,000
Los Angeles	$800,000	$80	$1,600,000	$2,400,000	$3,200,000
New York	$950,000	$60	$1,550,000	$2,150,000	$2,750,000

Using the location breakeven method, determine the best cost location for 1,000,000, 2,000,000, and 3,000,000 units. Plot the options on a graph and indicate the areas of lowest cost.