In an effort to reduce the costs of back-related worker's compensation claims, Miracle Hospital implemented a safety program that teaches employees the proper mechanics of bending and lifting. The training program costs Miracle Hospital $10,000 to develop. It costs $15,000 per year to implement through mandatory on-line training, department demonstration training and evaluation. In year 1, the average cost of back-related worker's compensation claims was not reduced at all. In year two of the program, the average cost of back-related workers compensation claims was reduced by $15,000. Finally, in year 3, the average cost of worker's compensation claims was reduced by $40,000. 1. What is the ROI ratio based on 3 years of the program? 2. Based on your analysis, what is your recommendation for the future of this training program (expand, eliminate, monitor)? What is your rationale?