A firm that is interested in consistent fast delivery would probably design their transportation and warehousing system to include:

A. Air transportation with a spot stock warehouse
B. Rail transportation with a consolidation warehouse
C. Water transportation with a hub and spoke warehouse
D. Highway transportation with a postponement warehouse

Results are below.

Explanation:

Giving the following information:

Selling price= $140

Unitary variable cost= $70

Fixed cost= $31,600

To calculate the number of units to be sold to obtain a profit of $8,300, we need to use the following formula:

Break-even point in units= (fixed costs + desired profit) / contribution margin per unit

Break-even point in units= (31,600 + 8,300) / (140 - 70)

Break-even point in units= 570

Now, the dollar sales for $10,000 profit:

Break-even point (dollars)= (fixed costs + desired profit) / contribution margin ratio

Break-even point (dollars)=  (31,600 + 10,000) / (70/140)

Break-even point (dollars)= $83,200