Chapter 08 – Location Planning and Analysis
43. A firm is trying to decide between two location alternatives, Albany and Baltimore.
Albany would result in annual fixed costs of $60,000, labor costs of $7 per unit, material costs
of $10 per unit, transportation costs of $15 per unit, and revenue per unit of $50. Baltimore
would have annual fixed costs of $80,000, labor costs of $6 per unit, material costs of $9 per
unit, transportation costs of $14 per unit, and revenue per unit of $48.
(A) At an annual volume of 9,000, which would yield the higher profit?
(B) At what annual volume would management be indifferent between the two alternatives in
terms of annual profits?