Based on the information below, find the first-year cost for Model A. Remember to use the concepts of Unique, Recurring, Relevant and Irrelevant Costs for your calculations. For your answer. Do not use the dollar sign, do not use decimals, periods or commas. Round to the next unit. Model A Model B Model New equipment cost (5 year lifespan) $11.000 $11.000 $11.000 Residual value $1.200 $900 $1.100 Initial installations costs $200 $250 $200 $300 $350 $320 $300 $450 $400 Initial training costs Annual maintenance costs Annual operating costs Annual utilities costs Annual employee wage costs $400 $375 $350 $350 $350 $350 $12.000 $12.000 $12.000