The Quick Copy center for document copying is deciding where to locate a new facility. The annual fixed and variable costs for each site it is considering have been estimated as follows:

Location Fixed Costs Variable Costs A $85,000 $2/unit B $49,000 $7/unit C $35,000 $10/unit D $65,000 $6/unit If demand is expected to be 3,000 units, which location is best?