CP Location Analysis Data Location $1$ Location $2$ Location $3$ Location $4$ Location $5$

Fixed costs $$65,000\mathrm{.}00$ $$110,000\mathrm{.}00$ $$108,000\mathrm{.}00$ $$145,000\mathrm{.}00$ $$110,000\mathrm{.}00$

Direct material cost$/$unit $$4\mathrm{.}29$ $$4\mathrm{.}75$ $$5\mathrm{.}00$ $$4\mathrm{.}60$ $$4\mathrm{.}60$

Direct labor cost$/$unit $$12\mathrm{.}45$ $$13\mathrm{.}70$ $$11\mathrm{.}50$ $$15\mathrm{.}80$ $$13\mathrm{.}85$

Overhead$/$unit $$2\mathrm{.}15$ $$3\mathrm{.}00$ $$1\mathrm{.}80$ $$2\mathrm{.}50$ $$2\mathrm{.}00$

Transportation cost$/$unit $$0\mathrm{.}60$ $$0\mathrm{.}65$ $$0\mathrm{.}20$ $$0\mathrm{.}90$ $$0\mathrm{.}74$

Use the Location Analysis Excel template to determine the location that provides the least cost. Calculate the total cost for each location. Round your answers to the nearest dollar.