The total number of employees attending the training

The cost associated with hiring a trainer or facilitator for the training program

The cost of renting or using a venue for the training. This may be zero if using company facilities

The cost of training materials, handouts, software licenses, or any other resources required for the training

If employees or trainers need to travel, this includes transportation, lodging, and meal expenses

Any other additional costs that might be associated with the training, such as snacks, equipment rental, or administrative fees

The overall cost associated with conducting the training program

The cost of the training program divided by the number of participants, giving a per-head expense