1. Program Cost Tabulation Guidelines
Program/Project_____________________________________ Date _______________
Needs Analysis Costs Itemized Total
Salaries & Employee Benefits - HRD Staff (number of
people x average salary x employee benefits factor x
number of hours on project)
Meals, Travel, and Incidental Expenses
Office Supplies and Expenses
Printing and Reproduction
Outside Services
Equipment Expenses
Registration Fees
Other Miscellaneous Expenses
Total Analysis Cost
Development Costs Itemized Total
Salaries & Employee Benefits - HRD Staff (number of
people x average salary x employee benefits factor x
number of hours on project)
Meals, Travel, and Incidental Expenses
Office Supplies and Expenses
Program Materials and Supplies
Printing and Reproduction
Outside Services
Equipment Expenses
Other Miscellaneous Expenses
Total Development Costs
Delivery Costs Itemized Total
Participant Costs
Salaries and Employee Benefits—Participants (number of
participants X average salary X employee benefits
factor X hours or days of training time)
Meals, Travel, and Accommodations (Number of
participants X average daily expenses X days of training)
Participant Replacement Costs (if applicable)
Lost Production (explain basis)
Program Materials and Supplies

2. Program Cost Tabulation Guidelines
Instructor Costs
Salaries and Benefits
Meals, Travel, and Incidental Expense
Outside Services
Facility Costs
Facility Rental
Facility Expense Allocation
Equipment Expense
Other Miscellaneous Expense
Total Delivery Costs
Evaluation Costs Itemized Total
Salaries and Employee Benefits - HRD Staff (number of
people x average salary x employee benefits factor x
number of hours on project)
Meals, Travel, and Incidental Expense
Participant Costs (interviews, focus groups, questionnaires,
etc.)
Office Supplies and Expense
Printing and Reproduction
Outside Services
Equipment Expense
Other Miscellaneous Expenses
Total Evaluation Costs
Share of General Overhead Allocation of Training Dept.
TOTAL PROGRAM COSTS