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 $75,000.00 $120,000.00 $101,000.00 $145,000.00 $120,000.00 Direct material cost/unit $4.12 $4.80 $5.20 $4.50 $4.50 Direct labor cost/unit $12.25 $13.70 $11.50 $15.20 $13.70 Overhead/unit $2.45 $2.20 $2.10 $2.25 $2.20 Transportation cost/unit $0.40 $0.65 $0.30 $0.86 $0.73 a. Use the Location Analysis Excel template to determine the location that provides the least cost. 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 Location 1 -Select- Location 2 -Select- Location 3 -Select- Location 4 -Select- Location 5 -Select- b. For what range of demand would each location be best? CP Location Range of demand Location 1 -Select- Location 2 JUUU Location 3 Location 4 Location 5 from 0 to 216,667 units from 0 to 40,000 units from 40,000 to 190,863 units from 40,000 to 216,667 units from 40,000 to 242,183 units from 190,863 to 216,667 units from 190,863 to 242,183 units from 216,667 to 242,183 units from 216,667 to infinity from 242,183 to infinity no such range of demand 0 Icon Key