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 Fixed costs $60,000.00 $110,000.00 Direct material cost/unit $4.12 $4.80 Direct labor cost/unit $12.70 $13.70 Overhead/unit $2.35 $2.80 Transportation cost/ unit $0.50 $0.60 a. Calculate the total cost for each location. Round your answers to the nearest dollar. Location 3 $99,000.00 $5.10 $11.90 $2.20 $0.20 Location 4 $115,000.00 $4.80 $15.80 $2.35 $0.82 Location 5 $110,000.00 $4.80 $13.85 $2.10 $0.65 Location 1 Location 2 Location 3 Location 4 Location 5 Total costs Range of demand Which location provides the least cost? -Select- provides the least cost. b. For what range of demand would each location be best? CP Location Location 1 Location 2 Location 3 Location 4 Location 5 -Select- -Select- -Select- -Select- -Select- CP Location Location 1 Location 2 Location 3 Location 4 Location 5 Range of demand -Select- from 0 to 144,444 units from 0 to 40,000 units from 40,000 to 121,696 units from 40,000 to 144,444 units from 40,000 to 162,478 units from 121,696 to 144,444 units from 121,696 to 162,478 units from 144,444 to 162,478 units from 144,444 to infinity from 162,478 to infinity no such range of demand