Answer:
$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.