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 alternatives A, B, C is the low-cost choice

c. Is any alternative never perferred? Explain

Cost	A	B	C
Fixed ($)	2,500,000	2,000,000	3,500,000
Vaiable ($ per unit)	21	25	15