Royal Furniture Sdn Bhd is considering three potential locations to build a factory in

Sarawak. The information below provides both annual cost and ratings for intangible factors on each location:

a$)$ Based on the intangible factors, which is the most suitable location? $(5$ marks$)$

b$)$ Based on the tangible factors, which location is best preferred? $(5$ marks$)$

c$)$ If you were to integrate both tangible and intangible factors, which location would you recommend? $(10$marks$)$