This question builds on information from the Dirty Pools case we have used in our tests to date.Urban Beach is a privately owned facility with several pools and hot tubs. The owner wants to train the pool staff on water treatment and maintenance. Urban Beach needs to purchase the training program from the city's approved vendor for $$4000.$ The company then needs to get one of its staff members trained to deliver the program and that costs another $$2000.$ Each year, Urban Beach expects that it will need to train $5$ staff members. The program runs $8$ hours. The average hourly salary for employees is $$25.$Total cost of the training materials for the course for the $5$ participantsis $$500.$ The salary for the trainer to deliver the $8-$hour course would be $$300.(11$ marks total$)$a$.$ Based on the information provided, categorize all the costs and determine the full cost of the training program. $(7$ marks$)$b$.$ Urban Beach is inspected by the City's Health Department six times$/$year for compliance with water safety standards.Last year, Urban Beach failed $3$ of the six inspections. Each failure costsUrban Beach, on average, $$3000$ in fines and remedies. The company expects that this training program will result in zero failures annually. If the company manages to pass all inspections, meaning zero failures: What will the net benefit of this program be$?(2$ marks$)$ What will the return on investment be$?(2$ marks$)$Show your calculations.