Locational break$-$even analysis

Solve the problem of automobile clutch factory location by break$-$even analysis for the following data about manufacturing costs, product prices and expected production volumes $($table $1).$ What location is to be preferred when production volume is: a$)$ less than $2000$ units, b$)$ greater than $2000$ units?

Hint: Determine the fixed and variable cost for each location, plot the costs for each location, with costs on the vertical axis of the graph and annual volume on the horizontal axis, select the location that has the lowest total cost for the expected production volume.

Table $1.$

$\backslash$table$[[$Factory location,$\backslash$table$[[$Fixed cost in $$