Program Cost $14,000 $13,000 $14,500 $16,000
Administration Fee $145 $170 $140 $130
HR Staff Needed 3 4 4 3
Hours to Complete Training 25 28 25 30
A human resource manager is considering replacing a traditional training program with a new
virtual training program for 10 new employees. The salary of the human resource (HR) staff is
$20 per hour, and the salary of new employees is $12.50 per hour.
Assuming the quality of programs is equal, which is the most cost efficient?