Fixed Costs per Year Variable Manufacturing Costs per Unit Variable Shipping Costs per Unit

Atlanta $$350,000$ $$70\mathrm{.}00$ $$5\mathrm{.}00$

Phoenix $$550,000$ $$51\mathrm{.}00$ $$4\mathrm{.}00$

Buffalo $$1,400,000$ $$37\mathrm{.}00$ $$2\mathrm{.}00$

Seattle $$1,850,000$ $$35\mathrm{.}00$ $$5\mathrm{.}00$