Borges Machine Shop, Inc., has a $1-$year contract for the production of $200,000$ gear housings for a new off$-$road vehicle Owner Luis Borges hopes the contract will be extended and the volume increased next yearBorges has developed costs for three alternatives $.$ They are general $-$purpose equipment $($GPE$)$ manufacturing system $($FMS$),$ and expensive $,$ but efficient, dedicated machine $($DM$)$The cost data follow