What is the relationship between Arizona and New Jersey in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

The highest average closing costs vary from state to state with the highest costs occurring in Hawaii at $2,163, followed by New Jersey at $2,094, Connecticut at $2,033, West Virginia at $1,971 and Arizona at $1,969.

Answer: location_of_formation