Direct cost of training include all of the following EXCEPT

Question

Quizplus · Accepted Answer

Direct costs of training are those that can be easily identified and measured, such as trainer salaries and fees, training facilities costs, and design costs. Opportunity costs, on the other hand, are indirect costs that are incurred as a result of the time and resources spent on training, such as the loss of productivity during the time employees spend attending training. Therefore, the direct cost of training does not include opportunity costs.

Direct Cost of Training Include All of the Following EXCEPT