"a justification/recommendation report would be written to evaluate which equipment to buy. justification reports are always indirect because the audience must be persuaded. first the writer would discuss the problem and then address alternative solutions. the author would choose the most promising alternative—the recommendation—and explain why its advantages surpass its disadvantages."

Answer and Explanation:

The type of report best-suited for studying available options is the feasibility report. These reports are prepared either internally or by hired consultants to study the various options available before taking a decision. Costs and benefits of each available option is weighed in and technical / financial viability is measured.

It is organised indirectly to include the subject of the study, the decision, background information of they problem, the evaluation of positive and negative options of proposed solutions, costs and schedules for implementation of the solution are outlined.

Amongst the three given answers in the question, the closest report that studies the available options is

answer; drop shippers;

urban company reports the following information regarding its production cost: units produced 37,000 units direct labor $ 30 per unit direct materials $ 35 per unit variable overhead $ 237,000 in total fixed overhead $ 127,000 in total