Location Planning and Analysis Example 1: Cost-Volume Analysis Fixed and variable costs for four potential locations are shown below: a) Plot the total cost lines for these locations on a single graph; b) Identify the range of output for which each alternative is superior (i.e., has the lowest total cost); c) If the expected output at the selected location is to be 8,000 units per year, which location would provide the lowest total cost? Location Fixed cost $ 250.000 100.000 150.000 200,000 Variable Cost $ 11 30 20 35 B