Question 27 A manufacturing firm is considering three locations for a plant to produce a new product. The three locations have fixed and variable costs as follows: Location Dallsa Atlanta Phoenix FC (annual) $ 170,000 $ 80,000 $ 140,000 VC (per unit) $24 $20 $ 16 If annual demand is estimated to be 20,000 units, which location should the company select? either Phoenix or Dallas O either Atlanta or Phoenix O Dallas Atlanta Phoenix