Given: Cost per employee for the training program = $125 Initial sales per employee per month = $5,000 Sales per employee per month after training = $5,500 Calculate the gain from the investment in sales per employee for the first month: Gain from Investment per employee for the first month = Increased sales - Initial sales Gain = $5,500 - $5,000 = $500 Now, find the cost of the investment per employee for the training program: Cost per employee for the training program = $125 Next, calculate the ROI per employee for the first month: = ( ) 100 ROI=( Cost GainCost )100 ROI = \left( \frac{$500 - $125}{$125} ight) \times 100 ROI = \left( \frac{$375}{$125} ight) \times 100 = 300 % ROI=300% Therefore, the actual ROI for the training program per employee, for the first month, is 300%