36. 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 $35,000 $15 Site B $30,000 $21 Sitec $20,000 $25 The breakeven point for Site A and B is 1500 units per year b. Choose site C if you are producing 1000 units per year c. Choose site C if you are producing more than 1500 units per year d. Site B is the desired location if the production rate is 833 units per year