SER Jobs for Program has recently received a contract from the state government for a new training program. The program will last for at least one year and will likely continue in the future. The program will need a program director to manage the program and this employee's salary will be $70,000 per year. The estimated rent for a facility to house the program will be approximately $20,000 for the next twelve months. The utilities, insurance, and custodial services are estimated to be $10,000 yearly. The facility can accommodate up to one hundred people. The expanded program will also hire extra teachers/trainers, each of whom can teach up to twenty trainees. The salary for the teachers is $50,000 per year (2 teachers), and the program intends to serve 100 students in the first year, but the program can easily accommodate up to 150 students. Each of the program participants will receive a set of textbooks and other teaching materials, estimated at $1,000 dollars per person. For simplicity, other potential costs are not considered for this case. What are the total costs of this new program? Identify which sosts are fixed or variable. Assume all costs are direct costs. For the toolbar, press ALT+F10(PC) or ALT+FN+F10 (Mac)