Below if the cost list of 3 ERP alternatives. Based on the data below, what are the variable and fixed cost for MHP, CNP and Sys and write which is the best alternative and least expensive. Show all the mathematic calculations.

Year 2021	MHP	CNP	Sys
Annual Business Transactions	250,000	250,000	250,000
Annual Service Cost	$65,000	$70,000	$70,000
Annual Fixed Licensing Cost	$20,000	$22,000	$18,000
Annual Data Cost	$20,000	$20,000	$20,000
Per Transaction Cost	$0.02	$0.01	$0.03
Financing Option: Amount, # Annual Periods, Interest Rate, Duration	$180,000, 12, 2.5%, 5 years	$200,000, 12, 2%, 5 years	$180,000, 12, 2.5%, 5 years

The business is expected to grow at about 5% each year from 2022-2025, that is, number of transactions processed will increase 5% over the preceding year.