ABC Company needs to improve production and decides to deploy a training program. The HR Manager, earning $30/ hour, spent 21 hours conducting a needs assessment, another 35 hours designing the program, and delivered 14 classes, lasting 4.5 hours each. During the training sessions, 10 employees attended each class. The average hourly rate for each employee was $23 per hour. It is estimated the value of lost productivity was $400 per employee. The anticipated increase in production is to be an additional $200 per employee.