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An "ABC" manufacturing company in Waterloo provides training to its employees on a regular basis. The cost of the latest one-day training for its fory (40) employees is listed below. In your calculations, assume 240 working days per year. Use a 10% estimate in your calculation for overhead costs. Lunch $1,600 Travel Expenses for Instructor $450 Photocopying $100 Instructor $1,050 Training Material $3,000 Training Facility (space) $350 Audio and Visual Equipment $200 Pre and Post Learning Materials $400 Shipping Training Material $120 Participants Compensation $14,500 Operational Results Area Before Training After Training Manufacturing - bikes 6 made per day @100 20 per year $120,000 8 made per day @100 10 per year $60,000 Value Expressed in $ Increase of $200 per day Savings of $60,000 per year Accidents a. Group the costs into Direct, Indirect, Development, Overhead and Compensation for participants. (5 marks) b. Calculate Cost per participant. (1 mark) c. Net Benefit (2 marks) d. Cost Benefit Ratio (2 marks) e. Return on Investment (ROI) (2 marks) f. Explain the importance of calculating benefit-cost ratio (BCR) and ROI. (3 marks) An "ABC" manufacturing company in Waterloo provides training to its employees on a regular basis. The cost of the latest one-day training for its fory (40) employees is listed below. In your calculations, assume 240 working days per year. Use a 10% estimate in your calculation for overhead costs. Lunch $1,600 Travel Expenses for Instructor $450 Photocopying $100 Instructor $1,050 Training Material $3,000 Training Facility (space) $350 Audio and Visual Equipment $200 Pre and Post Learning Materials $400 Shipping Training Material $120 Participants Compensation $14,500 Operational Results Area Before Training After Training Manufacturing - bikes 6 made per day @100 20 per year $120,000 8 made per day @100 10 per year $60,000 Value Expressed in $ Increase of $200 per day Savings of $60,000 per year Accidents a. Group the costs into Direct, Indirect, Development, Overhead and Compensation for participants. (5 marks) b. Calculate Cost per participant. (1 mark) c. Net Benefit (2 marks) d. Cost Benefit Ratio (2 marks) e. Return on Investment (ROI) (2 marks) f. Explain the importance of calculating benefit-cost ratio (BCR) and ROI