• BusinessWeek
• Business Exchange

Least Expensive: No. 1

Sioux Falls, S.D.

Total annual labor cost: $5,802,190
Electric power costs: $455,532
Amortization costs: $3,814,844
Property and sales tax costs: $729,977
Heating and air-conditioning costs: $218,962
Corporate travel costs: $172,747

Total operating costs: $11,194,252