Borges Machine Shop, Inc., has a $1-$year contract for the production of $250$ comma $000250,000$ 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$250$ comma $000250,000250$ comma $000250,000250$ comma $000250,000$Annual fixed cost$ $150$ comma $000$$$150,000$$ $200$ comma $000$$$200,000$$ $480$ comma $000$$$480,000$Per unit variable cost$ $18\mathrm{.}00$$$18\mathrm{.}00$$ $14\mathrm{.}00$$$14\mathrm{.}00$$ $13\mathrm{.}75$$$13\mathrm{.}75$ Part $2$Based on the cost, the process that is best suited for the current contracted volume is $.$