Situation: Kisha is a Trainer at ACME Co., and she is conducting a 4-day (7 hours per day) training course for 35 unionized trainees. She knows the COO is not going to be happy about the twenty percent increase of unionized employees who are required to take this training from last year. It will be delivered by an external consultant at $2,250 per day. ACME needed to rent a training space that cost $1,100 per day. The printing cost for each Trainee Manual was $72 along with Trainee Job Aids that were an additional cost of $3 per set. Trainees were compensated to attend training at $22 per hour.

Once the training program was completed, it was found that the change in overall efficiency was 33 units per shift at a cost of $6.50 per unit. Employees worked 190 shifts. As a result of training, the company reduced waste from 6,000 kilograms in 2019 to 1,420 kilograms in 2020, at a cost of $31.50 per kilogram. It was found that the continued effect on performance was 3 years. The true job performance difference between trained and untrained employees is 2 times, and the standard deviation for job performance for each untrained staff member was $275.00

Based on the information provided above, complete the ACME Co. Training Cost Sheet Ledger and other costing variables for this training program by answering the corresponding questions. Show your work where it is required. Follow the instructions carefully related to rounding rules and how to properly insert answers.

ACME Co. Training Costing Sheet Ledger Operational Results After Training - Summary Sheet