ignment eBOOK 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 30,000 units. CP Location Analysis Data Location 1 Location 2 Location 3 Location 4 Locations Fixed costs $80,000.00 $120,000.00 $103,000.00 $145,000.00 $120,000.00 Direct material cost/unit $4.04 $4.60 $4.80 $4.80 Direct labor cost/unit $12.50 $13.50 $11.70 $16.10 $13.80 Overhead/unit $2.35 $2.10 $2.75 $2.20 Transportation cost/unit $0.40 $0.60 $0.20 $0.80 $0.72 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 3 $ $5.25 $1.75 Which location provides the least cost? -5elect- v provides the least cost. b. For what range of demand would each location be best? CP Location Location 1 Location 2 Location 3 Location 4 Location 5 Range of demand -Select -Select -Select- Select Select