How do I calculate Return of Investment for the data for the below?

DIRECT COSTS

VENDOR

Employees Lunch

$250

Coffee and Snacks

$ 50

INDIRECT COSTS

VENDOR OPTION 1

Administrative Assistant

$240

-

DEVELOPMENT COSTS

Needs analysis & Training Evaluation

(20 hrs * 100)

$2000

Training Program

$5,000

Consultant Fee

(8 hrs * 200)

$1,600

OVERHEAD COSTS

Lighting/Heat/Maintenance

$100

COMPENSATION FOR EMPLOYEES

Employee Costs

(25*8*15)

$3,000

TOTAL COST OF TRAINING

$12,240