Decision;

Your Location Recommendation Based on Cost- Volume Analysis Joyce is not happy with your choice because it would cost LALA $1 more per unit. She says, "Analytical skills are critical for the upper-level operations specialists. Here is another opportunity to prove your abilities." The construction cost of the new facility will be a huge investment. LALA needs to be very cautious when evaluating the costs for different locations. Currently, the top three potential locations are:

Houston, Texas: Fixed cost $85 million; variable cost $80/square foot

Kansas City, Kansas: Fixed cost $70 million; variable cost $92/square foot

Atlanta, Georgia: Fixed cost $40 million; variable cost $100/square foot LALA'S 10-year plan calls for an additional 5 million square feet of manufacturing and office space.

Joyce would like to know which location should be scored highest in terms of the construction cost factor. Select an option from the choices; Houston Kansas City Atlanta