Borges Machine Shop, $,$ has a t$-$year contract for the production of $200\mathrm{.}000$ gear housings for a new offroad vehicle. Owner Borges hopes the contract will Increased next year. Borges has developed costs for three alternatives $.$ They are general $-$purpose equipment $($GPE$)$flexible manufacturing system $($FMS $)$and expen machine $($DM$).$ The cost data follow General$-$Purpose Flexible Manufacturing Equipment $($GPE$)$ System $($FMS$)200,000200,000$ $$125,000250,000$ $ $15\mathrm{.}00$ $$14\mathrm{.}50$ Dedicated Machine $($DM$)200,000$ Annual contracted units Annual fixed cost variable cost $$480,000513\mathrm{.}75$ Based on the cost, the process that is best suited for the current contracted is