You are the training director for Miracle hospital and it is time to submit your end of year report on training activities. Below is a summary of your data:

• Total number of employees at Miracle Hospital: 4,200
• Average hourly rate of employees: $25.00/hr
• Total payroll for Miracle Hospital: $218,400,000
• Total number of mandatory trainings for the year: Four (4) (Safety, diversity, sexual harassment, and HIPAA training)
• Total number of employees trained this year: 4,074
• Total number of employee training hours: 24,444
• Total administrative costs of training: $124,000 (includes labor hours, computer, materials, etc.)
• Total number of training staff: 5 FTEs

What are the training dollars spent per employee?