The Soft Toys Company has collected information on fixed and variable costs for four potential plant locations.

Location Annual Fixed Cost $($$$)$ Unit Variable Cost $($$$)$

A $100,00040$

B $170,00035$

C $340,00020$

D $440,00010$

Choose the correct graph for the total cost curves for the four plant locations.

The correct graph is

$-$Select$-$

$.$

A$.$ B$.$

C$.$ D$.$

Find the break$-$even points and determine the range of demand for which each location has a cost advantage. Do not round intermediate calculations. Round your answers to the nearest whole number.

At Q less than the At Q more than the

break$-$even point, break$-$even point,

Break$-$even point which location has which location has

Locations $($units$)$ a cost advantage? a cost advantage?

A $-$ B

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A $-$ C

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A $-$ D

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B $-$ C

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B $-$ D

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C $-$ D

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The sales manager predicts that demand will be $25,000$ units. Which facility is best for the predicted demand? Do not round intermediate calculations. Round your answer to the nearest dollar.

Location

$-$Select$-$r the predicted demand because it results in the lowest total cost of $

$.$

is best fo