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welcome to another example of break-even analysis for Facility Location planning a company planning to manufacture webcams has to decide on the location of the production facility three locations are being considered Hyderabad Bangalore and Chennai the fixed costs are the three locations are estimated to be rupees 30 lakhs rupees 50 lakhs and rupees 25 lakhs per annum respectively the variable costs are rupees 300 rupees 200 and rupees 350 per unit find out the following a the range of annual sales or production volume for which each location is the most suitable and B which one of the three is the best location at a production or sales volume of 17,000 units so here again a company is looking to set up a production facility and have three options Heather Bath Bangalore and Chennai the fixed cost and the variable cost per unit has been given to us but they have not yet decided how much will be the production volume so we have to find out the range of production volume for which each l