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:

$\backslash$table$[[$Data$,$Location $1,$Location $2,$Location $3,$Location $4,$Location $5],[$Fixed costs,$$80,000\mathrm{.}00,$$$110,000\mathrm{.}00,$$$109,000\mathrm{.}00,$$$135,000\mathrm{.}00,$$$110,000\mathrm{.}00$