company is undecided between Detroit, San Francisco, and Dallas. The fixed costs per year in Dallas at $$600,000$ are the lowest, but the variable costs in Dallas at $$90$ per screen are somewhat expensive, because of shipping costs. San Francisco has the highest fixed costs at $$1,000,000$ per year due to extremely high land costs, and the highest variable costs per unit at $$200$ due to very high labor costs. Detroit has fixed costs per year of $$800,000$ and its variable costs per unit are $$80.$ STTS expects to sell $5,000$ touch screes per year. Where should they set up shop?

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b Detroit

San Francisco

d None of the above because I hate the Cowboys, the Lions and the $49$ers!