Math Yarcho and Slayton, Inc. has been training employees to prepare them for a changeover in computer technology. A report on the training program reveals the following data:

Date of Number of Cost of Training Participants Training Department 2-04 45 $ 900 Marketing 7-26 26 3,120 Information 1-13 11 495 Management 4-05 58 870 9-29 32 960 Operations 5-30 65 3,250 11-08 29 435 Accounting 3-19 12 900 and Finance 7-12 38 760 12-01 19 855

a. Calculate the cost per participant of each training session.

b. Determine the average cost of training per participant for the entire company.

c. If the company has a total of 206 employees with 45 in Marketing, 58 in Information Management, 65 in Operations, and 38 in Accounting and Finance, determine the average amount spent on each employee for training for each department and for the entire company.