could you please show me how calculate the distribution cost for each location?

Jerry and Karl spent much of the next two weeks working on the assignment Butler had given them. Surprisingly, they disagreed very little, with the exception of one point, which was Karl's continued assertion that SEI should be in a position to enter into the domestic U.S. market for widgets. Butler was consulted, and he said unequivocally, Probably not." After thirty-seven transatlantic phone calls, emails, several meetings with the consultant (who had been retained by Dee for comidditional work with respect to developing overseas manufacturing costs Check Accessibility from the trade press that had heard rumors of SEI's move, two disagreements with Mr. Stickler in accounting about the priority that their work deserved on SEI's mainframe computer, and five requests from Japanese and Korean widget manufacturers to be allowed to tour SEI's new widget-manufacturing plant, wherever it might be, Karl and Jerry completed their assignment. They projected the annual demand for the widgets that SEI would build to be 38,000 units in Marseilles (for the French market) and 44,000 units in Barcelona (for the Spanish market). The labor costs per unit for assembly would be Charleston, $8.50; Marseilles, $7.60; and Naples, $6.50. Component and product weights are gidgets. 66 pounds; gadgets, 34 pounds; and assembled widgets, 100 pounds. The purchase price of the components would be gidgets, FOB Brussels, $35 per unit, and gadgets, FOB Charleston, $39 per unit (this is SEI's usual price to any customer with annual purchases in the range of 50,000 to 75,000 units). Freight rates are the same per CWT (100 pounds) for gidgets. gadgets and widgets. Rates, per CWT, are Route Rate Brussels to Charleston Brussels to Marseilles $2.05 Brussels to Naples $2.00 Charleston to Barcelona $2.75 Charleston to Marseilles $2.85 Charleston to Naples $3.10 Marseilles to Barcelona $.90 Naples to Barcelona $85 Naples to Marseilles $1.15 $1.90 As just given, these rates also include insurance on the shipment as it moves from port to Port (or on land within Europe). For purposes of this case, assume that import duties are based on the total product cost (the cost of inputs, labor, and assembling). The duty rates for completed widgets imported into Spain are 5 percent; into France, 10 percent; and into the United States, 13 percent. Jerry and Karl spent much of the next two weeks working on the assignment Butler had given them. Surprisingly, they disagreed very little, with the exception of one point, which was Karl's continued assertion that SEI should be in a position to enter into the domestic U.S. market for widgets. Butler was consulted, and he said unequivocally, Probably not." After thirty-seven transatlantic phone calls, emails, several meetings with the consultant (who had been retained by Dee for comidditional work with respect to developing overseas manufacturing costs Check Accessibility from the trade press that had heard rumors of SEI's move, two disagreements with Mr. Stickler in accounting about the priority that their work deserved on SEI's mainframe computer, and five requests from Japanese and Korean widget manufacturers to be allowed to tour SEI's new widget-manufacturing plant, wherever it might be, Karl and Jerry completed their assignment. They projected the annual demand for the widgets that SEI would build to be 38,000 units in Marseilles (for the French market) and 44,000 units in Barcelona (for the Spanish market). The labor costs per unit for assembly would be Charleston, $8.50; Marseilles, $7.60; and Naples, $6.50. Component and product weights are gidgets. 66 pounds; gadgets, 34 pounds; and assembled widgets, 100 pounds. The purchase price of the components would be gidgets, FOB Brussels, $35 per unit, and gadgets, FOB Charleston, $39 per unit (this is SEI's usual price to any customer with annual purchases in the range of 50,000 to 75,000 units). Freight rates are the same per CWT (100 pounds) for gidgets. gadgets and widgets. Rates, per CWT, are Route Rate Brussels to Charleston Brussels to Marseilles $2.05 Brussels to Naples $2.00 Charleston to Barcelona $2.75 Charleston to Marseilles $2.85 Charleston to Naples $3.10 Marseilles to Barcelona $.90 Naples to Barcelona $85 Naples to Marseilles $1.15 $1.90 As just given, these rates also include insurance on the shipment as it moves from port to Port (or on land within Europe). For purposes of this case, assume that import duties are based on the total product cost (the cost of inputs, labor, and assembling). The duty rates for completed widgets imported into Spain are 5 percent; into France, 10 percent; and into the United States, 13 percent