You’ve factored in the cost of design and product. The delivery, publishing, printing, and communication costs. Hosting costs, both physical and digital are included.
That 30-minute e-learning module has a direct cost of several thousand pounds. Budget approved.
That 30-minute module deployed to an employee group of 25k people will be 12,500 hours. Using the UK average salary, that’s just shy of £250k in indirect costs.