Jay Harrod and 2 trainees were sent to a 2 day sales seminar. The registration fee was $165 per person. Training materials cost $35 per person. Harrod earns a yearly salary of $52,000 and the 2 trainees earn $14.50 per hour each for a standard 40 hour work week. What were the total training costs?

$1,232

Explanation:

the training costs include:

registration fees = $165 x 3 = $495

training materials = $35 x 3 = $105

trainees' wages = 2 x 8 x $14.50 = $232

Harrod's wage = ($52,000 / 52 weeks) x 2/5 days = $400

total training cost = $1,232

Employees must be paid their normal salary when they attend training sessions.

engine assembler, survey reasearcher, auditor