(2) A manufacturing company preparing to build a new plant is considering three potential locations for it. The fixed and variable costs for the three alternative locations are presented below. (a) Complete a numeric locational cost-volume analysis. (b) Indicate over what range each of the alternative's A, B, C is the low-cost choice. (c) Draw the solution graphically (d) Is any alternative never preferred? Explain. Cost A B C 230,000 200,000 240,000 30 25 Fixed ($) Variable ($ per unit) 26