Information on proposed training program: Cost of training program (from vendor): $100,000 Number of employees to be trained: 500 Estimated time to complete training: 4 hours Fully loaded labor rate for employees: $60/hour Overhead rate applied to all training-related costs: 20% . . Estimated dollar value of benefits from training per year: $250,000 Time period for benefits to be realized: 5 years Calculate the following (assume no discounting of future cash flows): Total costs (including overhead) . Net benefit at end of 1 year Net benefit for all 5 years ROI (assuming 5 year window)