what are my total cost of goods sold for P4? Are training, severance, and turnover costs included?

P1 P2 P3 P4 Total All-Time Revenue 250,723 276,859 277,577 250,108 1,055,267 Cost of Goods Sold Production, R&D, Transport 62,681 76,905 75,703 68,211 283,500 HR Production Salaries Benefits and Programs Hiring Costs Severance Costs Training Costs Turnover Costs 20,000 5,200 0 0 15,600 6,708 0 2,500 900 2,500 16,500 7,425 0 0 1,000 2,500 16,800 8,568 0 0 0 2,500 68,900 27,901 0 2,500 1,900 7,500 0 0 Other Income 0 0 0 0 0 Subtotal Gross Profit 162,842 171,745 174,449 154,028 663,066 Operating Expenses P1 P2 P3 P4 Total All-Time Revenue 250,723 276,859 277,577 250,108 1,055,267 Cost of Goods Sold Production, R&D, Transport 62,681 76,905 75,703 68,211 283,500 HR Production Salaries Benefits and Programs Hiring Costs Severance Costs Training Costs Turnover Costs 20,000 5,200 0 0 15,600 6,708 0 2,500 900 2,500 16,500 7,425 0 0 1,000 2,500 16,800 8,568 0 0 0 2,500 68,900 27,901 0 2,500 1,900 7,500 0 0 Other Income 0 0 0 0 0 Subtotal Gross Profit 162,842 171,745 174,449 154,028 663,066 Operating Expenses