Please show work

6. 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.

1. Which location provides the least cost?

2. For what range of demand would each location be best?

Data	Location 1	Location 2	Location 3	Location 4	Location 5
Fixed cost	75000.00	110000.00	95000.00	125000.00	110000.00
Direct Material cost/unit	4.14	4.65	5.05	4.50	4.50
Direct Labor cost/unit	12.45	13.80	11.80	15.60	13.75
Overhead/unit	2.25	2.60	1.95	2.75	2.10
Transportation cost/unit	.50	.65	.30	.83	.67