All items are for trainees and one for trainer as well.

Total Number of trainees = 15

Bags = 15
Pens = 20
Notebooks = 20
Handouts + Reference Manuals = 16* cost of material
Case Handouts = 16* cost case handout
Videos = 1* cost of video* total number of video

Food = 16* (cost of lunch+ cost of tea +cost of high tea)

Accomodation = (out of 15, only 10 need accomodation) = 10*15000
Per diem alloance = 1000*10 (applicable only to those who have travelled for the
training)
Cost of travel = 10* (Tickets to and fro) = 10*30000

Instructor fee = [Number of instructor - number of internal instructor (3)] * 20000

per session.

Infrastructor cost = (not considered since its in the office premises)