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Five locations have been identified during the survey and after the study of all factors, the below details pertaining to operating costs are deduced. Using

Five locations have been identified during the survey and after the study of all factors, the below details pertaining to operating costs are deduced. Using BEA, find which location is suitable for what volume of production. Draw the BEA chart to a scale to represent your analysis.

Location

Fixed cost (₹ Lakh)

Variable cost (₹)

A

15

17

B

45

8

C

12

20

D

55

6

E

40

12

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