Utilize the input text as a context reference, choose the right relationship between Arizona and New Jersey from the options. Options: 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