What is the major difference in focus between a location decision in the service sector vs$.$ the manufacturing$$ sector?

Part $2$

A$.$

There is no difference in focus.

B$.$

The focus in service is on revenue$$ maximization, while the focus in manufacturing is on cost minimization.

C$.$

The focus in manufacturing is on revenue$$ maximization, while the focus in service is on cost minimization.

D$.$

The focus in manufacturing is on$$ labor, while the focus in service is on raw materials.