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	Total
# of Employees	33	44	77
Square Foot	4,444	5,555	9,999
# of Computers	33	22	55
# of Deliveries	55	44	99
	RES-AR	HS-KS	Total
Number of units	2,222	3,333	5,555
			Total
Direct Materials	45,363.57	52,525.48	97,889.05
Direct Labor	72,548.66	77,741.18	150,289.84
Manufacturing Overhead			44,333.55
What will be the total cost of RES-AR after Manufacturing Overhead costs have
been properly allocated using the square foot as the cost driver?