A manufacturing firm is considering two locations for a plant to produce a new product. Each location results in different amounts of required transportation spend to the firm's end customers. The locations' fixed and variable costs, along with the associated transportation costs, is as follows:

$\backslash$table$[[,$Annual Fixed,Per Unit,Transportation$],[,$Costs,Costs,Cost$],[$nix$,$$$125,000,20,$$$75,000$