A survey on training benchmarks was conducted for several companies, specifically the average spending and hours for training between 2017 and 2019. The results of this survey are listed below. Calendar Year 2017: Training expenditure as a percent of payroll was 1.9%, training expenditure per employee was $774, and training delivery via e-learning or other learning technology was 10.5%. Calendar year 2018: Training expenditure as percent of payroll was 2.2%, training expenditure per employee was $826 and training delivery via e-learning or other learning technology was 15.4%. Calendar year 2019: Training expenditure as a percent of payroll was 2.3%, training expenditure per employee was $816, and training delivery via e-learning or other learning technology was 20.3% According to the trends noted above, this survey indicates that: A. training expenditure increased every year, therefore reducing companies' willingness to pay for training. B. the adoption of learning technology may be becoming increasingly popular among the companies surveyed. C. training expenditures are a significant portion of payroll, therefore methods of delivery need to be assessed. D. all of the above