You have decided to use a costing scheme that separates costs according to the nature or kind of cost. In which category would you include the cost of doing a needs analysis and the cost of evaluating a training program?

A) developmental costs
B) overhead costs
C) indirect costs
D) direct costs

Costing Scheme

A method for determining the expenses associated with a project or activity, taking into account direct and indirect costs.

Needs Analysis

A process used to determine the gaps between current capabilities and desired outcomes, often used to identify training and development requirements.

Developmental Costs

The expenses incurred during the creation and implementation of a project, including research, design, and testing.