Jimbo Elrod has obtained fixed and variable cost information for four potential locations for his professional wrestling school and summarized it in tabular form below. All values are in dollars.

Jimbo plans to charge the same amount for tuition regardless of where he decides to establish his school. If he believes that $700$ students will matriculate each year, which location will result in the lowest total cost?

Site Fixed Cost

Variable Cost

A $,10,000$

$24$

$12,000$

$20$

$C14,000,18$

$D16,000,17$