Miller Clinic is a privately owned Naturopathic Clinic in Winnipeg, Manitoba that specializes in classic Traditional Chinese Medicine (TCM) treatment. As part of a five-year plan, Miller has recently completed its expansion into four major areas of Winnipeg. It now offers treatment at locations in Fort Gary, St. Boniface, Tuxedo and North End. In order to maintain consistency in its services across all four of its locations and offer high-quality treatment, Dr. Miller has decided to offer training and ongoing education for its team of 87 staff and practitioners. Management is trying to decide between two methods of Knowledge-Based training and has asked for your help. Self-Directed ComputerBased Distance Training Classroom Training Development time* Initial: five months Yearly updates: one week Initial: one month Yearly updates: one week Internal developers Three subject matter experts (Dr. Miller, his wife and assistant) Three subject matter experts (Dr. Miller, his wife and assistant) External developers Web-based training developer at $200,000 None Training population All primary participants Maximum fifty participants per session Frequency One time per participant Presented quarterly; participants attend as needed Length Administrative staff: one day in total; at leisure Practitioners: four days in total; at leisure Administrative staff: one day Practitioners: four days Location In office or at other location Rental space at $2,500 per day all expenses included * The development time estimated here is based on the fact that the owners have subject matter experts with experience in developing training curricula and that basic modules will be used in each of the population-specific training packages. If development time exceeds our estimate, training costs will increase. If the company decides to offer the classroom training, the staff and practitioners will be paid to attend the training and will be exempt from performing regular duties. The company estimates that revenue for four days of normal business practices is approximately $40,000 among the four locations. At each location, Miller employs two full-time administrative staff who make $200 a day and two part-time administrative staff that make approximately $80 a day and work 20 hours per week (exactly half the hours of the full-time staff). The remainder of Millers employees are practitioners. The practitioners average salary is $500 per day. The Millers will be providing lunch if they decide to implement the classroom training which they budgeted $1000 per day. Write a report to Dr. Miller explaining which training method you recommend he implement for his employees. Prepare a cost summary and incremental analysis to aid in the decision making. Be sure to include any qualitative factors that should be considered in this decision.