The soft toys company has collected information on fixed and variable cost for your potential plant locations.

Location Annual Fixed Cost Unit Variable Cost

A $200,00050$

B $300,00045$

C $400,00025$

D $600,00020$

Plot the total cost curves for the $4$ plant locations on a single graph

find the breakeven points and determine the range of demand for each location that has a cost advantage

the sales manager predicts that the demand will be $30,000$ units. Which facility is best for the predicted demand?