Does how many mitochondria are in the cell depend on where the cell is located in the body?

The amount of mitochondria in a cell changes depending on the type and function of the cell. One of the main functions of mitochondria is the creation of the energy source for cell activity, ATP. Cells that require vast amounts of energy, such as those in muscle fibers, have large quantities of mitochondria for this reason. Red blood cells have no mitochondria. Also, mitochondria have other functions such as the storage and regulation of calcium, steroid synthesis and also a roll in hormone based signaling and controls. The brain and heart have receptors for the hormones that are part of the system that the mitochondria are active in, so it makes sense that they also have an increased amount of mitochondria. 

Mitochondria serve a variety of functions in the body. The cells that have the most need of these functions, whether it be energy production or a different type of regulation, have a larger quantity of mitochondria.