Spreadsheet 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 25,000 units. CP Location Analysis Data Location 1 Location 2 Location 3 Location 4 Location 5 Fixed costs $60,000.00 $115,000.00 $94,000.00 $150,000.00 $115,000.00 Direct material cost/unit $4.27 $4.55 $5.15 $4.30 $4.30 Diret labor cost/unit $12.35 $14.10 $11.80 $15.60 $13.75 Overhead/unit $2.20 $2.70 $2.00 $3.20 $2.20 Transportation cost/unit $0.55 $0.60 $0.20 $0.80 $0.63 2. 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 Which location provides the least cost? Select 1 provides the least cost b. For what range of demand would each location be best? CP Location Location 1 Location 2 Location 3 Location 4 Location 5 Range of demand -Select Select Select Select -Sale Selec or what range of demand would each location be best? CP Location Location 1 Location 2 Location 3 Location 4 Range of demand -Select- from 0 to 154,545 units from 0 to 25,000 units from 25,000 to 122,323 units from 25,000 to 154,545 units from 25,000 to 168,322 units from 122,323 to 154,545 units from 122,323 to 168,322 units from 154,545 to 168,322 units from 154,545 to Infinity from 168,322 to Infinity no such range of demand Location 5 = Icon Key