please show work without excel

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 year. Borges has developed costs for three alternatives. They are general purpose equipmem (GPE), flexible manufacturing system (FMS), and expensive, but efficient, dedicated machine (OM). The cost data follow Annual contracted units Annual fixed cost Per unit variable cost General-Purpose Equipment (GPE) 200,000 $150,000 $15.00 Flexible Manufacturing System (FMS) 200,000 $225,000 $14.00 Dedicated Machine (DM) 200,000 $180,000 $13.00 The option GPE is best when the contracted volume is below units (enter your response as a whole number)