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 Initial training costs $300 $350 $320 Annual maintenance costs $300 $450 $400 Annual operating costs $400 $375 $350 Annual utilities costs 350 $350 $350 Annual employee wage costs $12.000 $12.000 $12.000