Client cost report

A client is deciding to build a 100-bed (or 5000m2 GIFA) hotel in either Telford, Bournemouth, or Manchester, but is unsure about the best location to build in terms of cost and profitability. You are employed as a professional quantity surveyor by Watson Group to undertake the following task:
Prepare a report to the client consisting of the following:
Order of estimate (early cost advice) to establish the budgets for the proposed building in three different locations.

In the report, carry out a cost and business appraisal of the proposed hotel development in the above locations, choose the best location and justify why you have chosen that location.