The sales director has recently enrolled the whole sales team in a two-day sales training course to help them improve their closing skills. Which one of the following options would represent costs that would need to be considered when calculating the total costs to calculate the return on investment for the program? the time the sales director spent reviewing the course content, the time the sales training company spent compiling the course content, the revenue lost due to the sales team being out of the office for two days, the time required for the sales team to implement the learnings from the training