Borges Machine Shop, Inc has a 1-year contract for the production of 75 000 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 alternativosThey are general purpose equipment (GPE) flexble manufacturing system (FMS), and expensive, but efficient dedicated machine (OM) The cost data follow Annual contracted units Annual food cost Por unit variable cost General Purpose Equipment (GPE) 75 000 $100,000 $15.00 Flexible Manufacturing System (FMS) 75.000 $200.000 $14.50 Dedicated Machine (DM) 75,000 $480,000 $1350 Based on the total cost the process that is best suited for the current contracted volume is Suppers the contractand volume changes to 275.000 goathousings Based on the total cost the process that is best suited for the new volume is Suppose the contracted volume changes to 375,000 por housings Based on the total cost the process that is best suited for the new volumes