The document is a budget that outlines the fixed and variable costs for developing, delivering, and supporting written training materials. It lists expenses for typing, copying, equipment, CDs, a web server, handouts, subject matter experts, and guide books. The total costs are $2970 for fixed expenses, $950 for variable expenses based on 50 students, and $2970 again for fixed expenses if the number of students was 150 instead of 50.