Question: 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

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 20,000 units.
CP Location Analysis Data Location 1 Location 2 Location 3 Location 4 Location 5
Fixed costs $70,000.00 $115,000.00 $106,000.00 $110,000.00 $115,000.00
Direct material cost/unit $4.18 $4.60 $5.20 $4.40 $4.40
Direct labor cost/unit $12.45 $13.80 $12.10 $16.00 $13.55
Overhead/unit $2.50 $3.00 $1.75 $3.10 $2.20
Transportation cost/unit $0.50 $0.65 $0.20 $0.86 $0.74
Calculate the total cost for each location. Round your answers to the nearest dollar.
Location 1 Location 2 Location 3 Location 4 Location 5
Total costs $
$
$
$
$

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