What is the major difference in focus between a location decision in the service sector vs. The manufacturing​ sector?

D) The focus in service is on revenue maximization, while the focus in manufacturing is on cost minimization.

Explanation:

You can set up a manufacturing location in different places, mostly depending on the costs associated with the supply management (both upstream and downstream).

While location is extremely important for a service provider and its capacity to generate revenue, e. g. a hotel or a restaurant cannot be located in the middle of nowhere.