1. **State the problem:** We need to find the most cost-efficient virtual training program among A, B, C, and D for 10 new employees, considering program cost, administration fee, HR staff needed, hours to complete training, and salaries. 2. **Identify given data:** - Program costs: A = 14000, B = 13000, C = 14500, D = 16000 - Administration fees: A = 145, B = 170, C = 140, D = 130 - HR staff needed: A = 3, B = 4, C = 4, D = 3 - Hours to complete training: A = 25, B = 28, C = 25, D = 30 - HR staff salary = 20 per hour - New employee salary = 12.5 per hour - Number of new employees = 10 3. **Calculate total HR staff cost for each program:** $$\text{HR cost} = \text{HR staff needed} \times \text{hours} \times 20$$ - Program A: $3 \times 25 \times 20 = 1500$ - Program B: $4 \times 28 \times 20 = 2240$ - Program C: $4 \times 25 \times 20 = 2000$ - Program D: $3 \times 30 \times 20 = 1800$ 4. **Calculate total new employee cost for each program:** $$\text{Employee cost} = \text{number of employees} \times \text{hours} \times 12.5$$ - Program A: $10 \times 25 \times 12.5 = 3125$ - Program B: $10 \times 28 \times 12.5 = 3500$ - Program C: $10 \times 25 \times 12.5 = 3125$ - Program D: $10 \times 30 \times 12.5 = 3750$ 5. **Calculate total cost for each program:** $$\text{Total cost} = \text{Program cost} + \text{Administration fee} + \text{HR cost} + \text{Employee cost}$$ - Program A: $14000 + 145 + 1500 + 3125 = 18770$ - Program B: $13000 + 170 + 2240 + 3500 = 18910$ - Program C: $14500 + 140 + 2000 + 3125 = 19765$ - Program D: $16000 + 130 + 1800 + 3750 = 21680$ 6. **Conclusion:** Program A has the lowest total cost of 18770, making it the most cost-efficient. **Final answer:** Program A is the most cost efficient.