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 $29,000 $19

Site B $36,000 $14

Site C $17,000 $24

a. Site C is the desired location if the production rate is 1,400 units per year.

b. Choose Site C if you are producing more than 1,900 units per year.

c. Choose Site B if you are producing 1,500 units per year

d. the breakeven point for site A and B is 1,900 units per year