Wisigan Instruments manufactures two models of calculators.(3 pts) The research model is the RES-AR and the high school model is the HS-KSCost Drivers: RES-AR HS-KS# of Employees 33 44Square Foot 4,444 5,555# of Computers 33 22RES-AR HS-KS TotalNumber of units 2,222 3,333 5,555Direct Costs 45,363.57 52,525.48 97,889.05Total Indirect Costs 44,333.55Total Costs 142,222.60What will be the total costs of each product when using square footas the cost driver for indirect costs? Also calculate the costs per unit for each product