In calculating the financial cost of delivering an internal training program, the salaries paid to internal trainers during course delivery and the cost of consumable training workbooks are categorized as:

In training cost-benefit analysis: Direct Costs: Expenses directly incurred in creating and delivering the specific training program (e.g., trainer fees/salaries during training, instructional materials, room rental, equipment hire). Indirect Costs: Overhead expenses not directly tied to a single program (e.g., HR department administrative overhead, general office utilities, pre-training needs assessment staff time). Why other options are incorrect: Instructional materials and trainer delivery time directly fluctuate with program execution, making them direct operational training costs.