Borgen Machine Shop, Inc. has a 1-year contract for the production of 250,000 pour housings for a new off-road vehicle. Owner Luis Borges hopes the contract wil be extended and the volun for three alternatives. They are general-purpose equipment (GPE), fexible manufacturing system (FMS), and expensive, but officient, dedicated machine (OM). The cost data folow: General Purpose Flexible Manufacturing Dedicated Equipment (OPE) System (FMS) Machine (DM) Annual contracted units 250,000 250,000 250,000 Annual fixed cost $150,000 $250,000 $480,000 Per unit variable cost $15.00 $14.00 $13.00 of the contract for the second and third years is pending for demand below 100,000 units, option GPE is the best alternative for Luis. For demand above 230,000 units, option is the best alternative for Luis