Dennison Manufacturing makes large helical springs used in aircraft landing gear. The company has narrowed its potential choices for its new manufacturing facility to four cities. The following information is known about the manufacturing and shipping costs of locating in each of these four cities: Use break-even point analysis to determine where Darren should locate. Based solely on break-even quantity, if Darren's manufacturing forecast for the foreseeable future is 5,000 units annually, where should he locate? Given the quantity of 5,000 units per year, the best choice is