Return on Investment (ROI) and Cost Analysis" Determine one key element that would factor into your calculation of ROI, and identify the aspect(s) of your hypothetical program that would make the element applicable and your calculation accurate.

 Imagine it is your task to calculate ROI for a hypothetical training program. Determine one key element that would factor into your calculation of ROI, and identify the aspect(s) of your hypothetical program that would make the element applicable and your calculation accurate.
Based on the scenario, analyze the ROI of the training that was implemented, using the cost analysis approach.