Given the input sentence, please extract the subject and object containing a certain relation in the sentence according to the following relation types, in the format of "relation1: word1, word2; relation2: word3, word4". Relations include: 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: Arizona, New Jersey