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: Buffalo Seattle Atlanta Phoenix Fixed Costs per Year $350,000 $550,000 $1,600,000 $1,850,000 Variable Manufacturing Costs per Unit $70.00 $51.00 $33.00 $38.00 Variable Shipping Costs per Unit $5.00 $4.00 $2.00 $5.00 a. Use break-even point analysis to determine where Darren should locate. Quantity per Year Choice less than units between and units more than units b. 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