33 Wisigan Instruments manufactures two models of calculators. The research model is the RES-AR and the high school model is the HS-KS Cost Drivers: RES-AR HS-KS # of Employees 33 44 Square Foot 4,444 5,555 # of Computers 22 # of Deliveries 55 44 RES-AR HS-KS Number of units 2,222 3,333 Total Direct Materials 45,363.57 52,525.48 97,889.05 Direct Labor 72,548.66 77.741.18 150,289.84 Total Indirect Costs 44,333.55 What will be the total cost of RES-AR after indirect costs have been properly allocated using the square foot cost driver