A: Development costs (e.g., salaries and benefits of personnel, equipment): $30,000 B: Direct implementation costs (e.g., training materials, technology costs, facilities, travel, equipment, instructor’s salary and benefits): $12,500 C: Indirect implementation costs (e.g., overhead, general and administrative): $95,000 D: Compensation for employees while in training: $240,000 E: Lost productivity or costs of backfilling” positions during training: $200,000 5-10: Let’s assume that 100 employees will participate in this training program. What is the average training cost per employee?