A company is considering moving its plant and is evaluating three possible locations. The current plant has a variable cost of $3.05 per unit. Location 1 has 15% higher variable cost than the current location, location 2 has 15% lower variable cost than the current location, and location 3 has the same variable cost as the current location. The fixed costs at the three locations are $400,000, $500,000, and $600,000, respectively. If the annual demand varies between 48,000 to 96,000 units, which location is the best one amongst the three locations