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 40,000 units.

CP Location Analysis Data	Location 1	Location 2	Location 3	Location 4	Location 5
Fixed costs	$70,000.00	$125,000.00	$99,000.00	$145,000.00	$125,000.00
Direct material cost/unit	$4.28	$4.65	$5.10	$4.30	$4.30
Direct labor cost/unit	$12.20	$13.90	$11.60	$16.10	$13.80
Overhead/unit	$2.10	$2.80	$1.85	$2.95	$2.10
Transportation cost/unit	$0.45	$0.65	$0.40	$0.76	$0.69

1. 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	$	$	$	$	$

   Which location provides the least cost? -Select-Location 1Location 2Location 3Location 4Location 5Item 6 provides the least cost.