The security guard training program has proven to be a success over the years. For example, it is estimated that in the first year that the training program was rolled out a year ago, payouts to families of civilians killed accidentally by security guards declined from $1,000,000 to $225,000. Cumulative costs of administering the training program for these companies included facilities rental of ($3,000), trainer salaries ($35,000), materials ($1,000) and administrative support ($3,500). Employee salary opportunity costs were calculated at $25 per hour for 1,000 security guards who were trained in the province. Required: 1. Calculate the ROI after the first year of training for companies in who participated in the security guard training program. The security guard training program has proven to be a success over the years. For example, it is estimated that in the first year that the training program was rolled out a year ago, payouts to families of civilians killed accidentally by security guards declined from $1,000,000 to $225,000. Cumulative costs of administering the training program for these companies included facilities rental of ($3,000), trainer salaries ($35,000), materials ($1,000) and administrative support ($3,500). Employee salary opportunity costs were calculated at $25 per hour for 1,000 security guards who were trained in the province. Required: 1. Calculate the ROI after the first year of training for companies in who participated in the security guard training program