5: Training Program with Variable Benefits A training program costs $30,000 to implement. It's expected to result in a $20,000 increase in revenue the first year, $35,000 the second year, and $45,000 the third year. What is the total estimated benefit of the program over three years? Calculate the Net Benefit of the program. Determine the Benefit-Cost Ratio over the three-year period. Calculate the ROI for the training program, considering the incremental benefits