One of the industrial companies in front of three alternatives to choose one of them to its new site and fixed cost was associated with these sites have been estimated as follows: 60 thousand dollars, 120 thousand dollars, 220 thousand dollars, respectively.

Also estimated the variable cost per unit $ 150, $ 90, $ 50, respectively.

The selling price per unit was estimated at $ 240. Using the break-even point in the quantities, what is the location? What is the best location if the production volume equal 4000 unit?