Your CEO wants a top down estimate for the costs of the design and installation of a new software system. The system has 25 user functions and will have 40 users who will require training. Recently your firm delivered a similar system incurring costs of: 1. 90,000 to design and implement 40 user functions, which included 10,000 in relation to a mid- project change of scope for certain functions 2. 12,000 in training costs for 22 users, being 4 training sessions of 3,000 each capped at 6 users per session due to availability of test environment interfaces in the company's training division. Ignore inflation. What would be the best top down estimate of costs given that the conditions of the previous system delivery are deemed likely to be analogous