Amanufacturing firm is considering two locations for a plant to produce a new product. the two locations have fixed and variable costs as follows:

location fc (annual) vc (per unit)
atlanta $ 80,000 $ 20
phoenix $ 140,000 $ 16

what would the total annual costs be for the phoenix location with an annual output of 10,000 units?

(a) $280,000
(b) $140,000
(c) $220,000
(d) $300,000
(e) $156,000