An operations manager has narrowed the search for a new facility location to four communities.

The annual fixed costs $($land$,$ property taxes, insurance, equipment, and buildings$)$ and the variable costs $($labor$,$ materials, transportation, and variable overhead$)$ are shown below.

Total costs are for $20,000$ unitsFixed Costs Variable Costs Total Costs

Community per Year per Unit $($Fixed $+$ Variable$)$

A $$150,000$ $$62$ $$1,390,000$

B $$300,000$ $$38$ $$1,060,000$

C $$500,000$ $$24$ $ $980,000$

D $$600,000$ $$30$ $$1,200,000$