Please answer clear and concise! Double check work, thank you!

A company that produces pleasure boats has decided to expand one of its lines. Current facilities are insufficient to handle the increased workload, so the company is considering three alternatives, A (new location), B (subcontract), and C (expand existing facilities). Alternative A would involve substantial fixed costs but relatively low variable costs: fixed costs would be $240,000 per year, and variable costs would be $300 per boat. Subcontracting would involve a cost per boat of $2,300, and expansion would require an annual fixed cost of $56,000 and a variable cost of $1,200 per boat. Expansion would result in an increase of $84,000 per year in transportation costs, subcontracting would result in an increase of $29,000 per year, and adding a new location would result in an increase of $5,800 per year. Which alternative would yield the lowest total cost for an expected annual volume of 123 boats? B