predu 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 Location 5 Foxed costs $75,000.00 $110,000.00 $95,000.00 $125,000.00 $110,000.00 Direct material cost/unit 54.14 $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 $0.50 $0.65 50.30 $0.83 $0.67 a. Use the Location Analysis Excel template to determine the location that provides the least cost. 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 $ 655.200 $ $ 761,000 667,500 835,400 746,600 Which location provides the least cost? Location provides the least cost. b. For what range of demand would each location be best? CP Location Range of demand Select- -Select- . Location 1 Location 2 Location 3 Location 4 Location 5 Select 1 -Select- Select 1