The fixed and variable costs for three potential manufacturing plant sites for a rattan chair weaver are shown: Site 1 Fixed Cost Per Year $600 $1,000 $2,100 Variable Cost per Unit $11.00 $5.00 $4.00 2 3 a) After rounding to the nearest whole number, site 1 is best below units Peter Billington Stereo, Inc., supplies car radios to auto manufacturers and is going to open a new plant. The company is undecided between Detroit and Dallas as the site. The fixed costs in Dallas are lower due to cheaper land costs, but the variable costs in Dallas are higher because shipping distances would increase Fixed costs Variable costs Dallas $640,000 $27/radio Detroit $780,000 $22/radio a) Based on the analysis of the volume, after rounding the numbers to the nearest whole number, Dallas is best below and Detroit is best above radios