Cunningham Products is evaluating five possible locations to build a distribution center. Data estimated from the accounting department are provided below.

The annual production is estimated to be $30,000$ units.

Cunningham Products Location Analysis:

a$)$ Which location provides the least cost?

b$)$ For what range of demand would each location be best? $($Hint: Slides $25,26$ for Break$-$even analysis$)$