Borges Machine Shop, Inc., has a $1-$year contract for the production of gear housings for a new off$-$road vehicle. Owner Luis Borges hopes the contract will be extended and the volume increased next year. Borges has developed costs for three alternatives. They are general$-$purpose equipment $($GPE$),$ flexible manufacturing system $($FMS$),$ and expensive, but efficient, dedicated machine $($DM$).$ The cost data follow:

$$

General$-$Purpose Equipment $($GPE$)$

Flexible Manufacturing System $($FMS$)$

Dedicated Machine $($DM$)$

Annual contracted units

$$GPE $200,000$

$$FMS $200,000$

$$DM $200,000$

Annual fixed cost

$$GPE $-$ $$150,000$

$$FMS $-$ $$250,000$

$$DM $-$ $$480,000$

Per unit variable cost

$$GPE $-$ $$18\mathrm{.}00$

$$FMS $-$ $$14\mathrm{.}00$

$$DM $-$ $$13\mathrm{.}00$

Part $2$

The option GPE is best when the contracted volume is below

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enter your response here units $($enter your response as a whole number$).$