Match each HR training benchmark in the following table with its corresponding calculation. MEASUREMENT HOW TO CALCULATE Total training expenditures = total payroll Total training expenditures - total employees served Total number of training hours (hours x participants) = total employees trained Total number of employees receiving training = total employee population Number of human resources development staff = total employee population x 1,000 Total savings in scrap or waste = dollars invested in training Total yearly gross profits = total number of employees Total costs of training = total number of hours of training Percent of payroll spent on training Training dollars spent per employee Average training hours per employee Percent of employees trained per year Cost savings as a ratio of training expenses HRD staff per 1,000 employees Profits per employee per year Training costs per student hour