Use the breakeven model to determine which of the statements below is TRUE according to the information provided in the table relating to three different locations considered for a new manufacturing facility.

LOCATION	ANNUAL FIXED COSTS	UNIT VARIABLE COSTS
Site A	$39,000	$15
Site B	$30,000	$21
Site C	$20,000	$25

Group of answer choices

Site B is the desired location if the production rate is 1800 units per year

Choose site A if you are producing more than 1900 units per year

The breakeven point for Site B and C is 1500 units per year

Choose site C if you are producing 2000 units per year