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 25,000 units. CP Location Analysis Data Location 1 Location 2 Location 3 Location 4 Location 5 Fixed costs $75,000.00 $120,000.00 $105,000.00 $120,000.00 $120,000.00 Direct material cost/unit $4.12 $4.70 $4.90 $4.60 $4.60 $13.50 $11.60 $16.00 $13.55 $2.90 $1.90 $2.30 $2.20 Direct labor cost/unit $12.20 Overhead/unit $2.50 Transportation cost/unit $0.45 a. Calculate the total cost for each location. Round your answers to the nearest dollar. $0.70 $0.30 $0.91 $0.74 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 beat? CP Location Range of demand Location 1 Select Location 2 Select Location 3 Select Location 4 Select Location 5 Select