12. Sultanate Heavy Equipment's Company LLC., has a 1 year contract for the production of 400,000 Heavy Equipment's for an another company. The Sultanate Heavy Equipment's CEO- Mr. Ahmed, hopes the contract will be extended and the volume increased next year. Mr.Ahmed has developed costs for three alternatives and the alternatives are Process A1, Process B1 and Process C1. The details of the cost are as follows: Annual Fixed Cost Process A1 800000 (OMR) Process B1 700000 (OMR) Process C1 600000 (OMR) Variable Cost 15 (OMR) 13 (OMR) 12 (OMR) Compute the economical volume for each process and suggest the best process Mr.Ahmed can follow