As Director of HR for a Large Regional Car Dealership

As director of HR for a large regional car dealership with 10 locations,Ed must calculate the potential return on investment (ROI) of implementing a new training program to improve car salespersons' effectiveness in convincing new car buyers to finance the car through the dealership.In order to calculate the ROI of the new training program,he needs to collect all of the following data EXCEPT

A) the cost of developing and implementing the new training program.
B) the dollar value of potential additional new car financing through the dealership in the year following the training program.
C) the costs of running update seminars on the new methods for salespersons for one year following the initial training.
D) the cost of outsourcing training programs for car salespersons.