Assignment 4.1. Assessing Fixed, Variable, and Total Costs of a Program HFA has recently received a contract from the state government to start a job training program. The program will last for 1 year and will likely continue in the future. The program will need a director with a salary of $70,000 per year. The estimated rent for a facility to house the program is approximately $20,000 for the next 12 months. The utilities, insurance, and custodial services are estimated to be $10,000 yearly. The facility can accommodate up to 100 people. The program will also hire teachers/trainers, each of whom can teach up to 20 trainees. The salary for each teacher is $50,000 per year. Each of the program participants will receive a set of textbooks and other teaching materials, estimated at $1,000 per person. For simplicity, other potential costs are not considered for this case. What are the program's fixed, variable, step, total, and average costs if it enrolls 50 students