A company has initiated a comprehensive training program targeting employee skill enhancement across various domains. Your task is to conduct a financial analysis of this program, incorporating cost assessments, benefit categorizations, and profitability metrics.

Provided Data:

Training Costs:

Trainer fees: $$150,000$

Materials: $$50,000$

Venue and equipment: $$100,000$

Employee salaries during training: $$200,000$

Overhead Costs: $10\%$ of the total program cost

Participants: $250$ employees

Estimated Direct Benefits:

Sales revenue increase: $$600,000$

Operational error cost savings: $$75,000$

Questions:

Total and Per$-$Participant Cost Calculation: Calculate the total cost of the training program, including overhead. Then, determine the cost per participant. Provide your calculation steps.

Benefit Categorization:

Calculate the Net Benefit of the training.

Benefit$-$Cost Ratio Computation: Using only direct benefits, calculate the benefit$-$cost ratio of the training program. Explain what your result indicates about the program's financial viability.

ROI Analysis: Calculate the Return on Investment $($ROI$)$

Indirect Benefits Impact Discussion: Reflect on how indirect benefits might influence the program's overall assessment and the company's decision$-$making regarding future training initiatives. Despite not being directly quantifiable, why are these benefits significant?