<p>Ching-Chang Kau is considering opening a new foundry in Durban,Edenvale or Florida where high-quality rifle sights will beproduced. He has assembled the following fixed and variablecostsLocationFixed Cost per YearPer-UnitCostsMaterialVariableLabourOverheadDurbanR200000R0.20R0.40R0.40EdenvaleR180000R0.25R0.75R0.75FloridaR170000R1.00R1.00R1.001.Whatis the