A company that has recently experienced growth is seeking to lease a small plant in Winnipeg, Montreal, or Toronto. Prepare an economic analysis of the three locations given the following information: annual cost for building, equipment, and administration would be $40,000 for Winnipeg, $60,000 for Montreal, and $100,000 for Toronto. Labour and materials are expected to be $8 per unit in Toronto, $4 per unit in Winnipeg, and $5 per unit in Montreal. The Montreal location would increase total transportation cost by $50,000 per year, the Winnipeg location by $60,000 per year, and die Toronto location by $25,000 per year. Expected annual quantity is 10,000 units.