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 35,000 units. CP Location Analysis Data Location 1 Location 2 Location 3 Location 4 Location 5 Fixed costs $65,000.00 $115,000.00 $109,000.00 $135,000.00 $115,000.00 Direct material cost/unit $4.04 $4.65 $5.10 $4.70 $4.70 Direct labor cost/ unit $12.50 $13.80 $11.90 $15.70 $13.80 Overhead/unit $2.40 $2.40 $1.85 $2.35 $2.10 Transportation cost/unit $0.45 $0.60 $0.20 $0.77 $0.62 a. 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 provides the least cost. b. For what range of demand would each location be best? CP Location Range of demand -Select- Location 1 Location 2 -Select- Location 3 -Select- + Location 4 -Select- Location 5 -Select