Use fixed costs for program setup and delivery. Use per-learner costs for items that scale with attendance. Add overhead, contingency, and tax if your institution applies them.
| Scenario | Learners | Fixed Total | Variable per Learner | Overhead | Contingency | Grand Total | Per Learner |
|---|---|---|---|---|---|---|---|
| Workshop Cohort | 25 | $ 4,100.00 | $ 30.00 | 12% | 5% | $ 5,703.60 | $ 228.14 |
| Online Micro-course | 100 | $ 950.00 | $ 6.50 | 15% | 3% | $ 1,895.20 | $ 18.95 |
| Certification Track | 40 | $ 2,600.00 | $ 65.00 | 10% | 8% | $ 6,177.60 | $ 154.44 |
| 1 Fixed Costs Total | FixedTotal = Σ FixedCostItems |
| 2 Variable Costs Total | VariableTotal = Learners × Σ VariablePerLearnerItems |
| 3 Opportunity Cost Total (optional) | OppTotal = Learners × HoursPerLearner × AvgHourlyComp |
| 4 Direct Cost | Direct = FixedTotal + VariableTotal + OppTotal |
| 5 Overhead | Overhead = Direct × (Overhead% / 100) |
| 6 Contingency | Contingency = (Direct + Overhead) × (Contingency% / 100) |
| 7 Tax/VAT | Tax = (Direct + Overhead + Contingency) × (Tax% / 100) |
| 8 Grand Total | Grand = Direct + Overhead + Contingency + Tax − Discount |
| 9 Cost Per Learner | CPL = Grand ÷ Learners |
- Enter the number of learners and choose a currency symbol.
- Add fixed costs for setup, instructors, platforms, and administration.
- Add variable costs that apply to each learner (materials, travel, exams).
- Optionally include hours and hourly compensation to estimate opportunity cost.
- Apply overhead, contingency, and tax percentages used by your institution.
- Use discount/grant to reflect sponsorships or budget offsets.
- Click Calculate. Results appear above the form, with CSV/PDF downloads.
Build a complete cost picture
Separating training spend into fixed, variable, and policy layers makes budgets defensible. Fixed items include design, instructor fees, platforms, and coordination. Variable items cover materials, exams, travel, meals, and support per attendee. The calculator totals these, then applies overhead, contingency, and tax. This structure supports audit trails because every line maps to a ledger code. It also prevents double counting by keeping setup costs distinct from attendance-driven costs for finance teams.
Model cohort size effects
Cost per learner typically drops as cohort size rises, because fixed costs spread across more seats. Try entering the same fixed budget with 20, 50, and 100 learners to see dilution. Variable costs still scale linearly, so the curve flattens when variable items dominate. If you have minimum venue fees or instructor day rates, model them as fixed. Use the per-learner snapshot to set enrollment targets and pricing with clear thresholds.
Account for learner time
In education programs, the largest unbudgeted cost can be learner time away from work or study. When you enter hours per learner and an average hourly compensation, the tool estimates an opportunity cost across the cohort. This is optional, but it improves comparisons between short workshops and multi-week tracks. If compensation is unknown, use a blended rate based on stipend, salary bands, or local benchmarks to keep assumptions consistent over time.
Align with institutional policies
Institutional policies often require overhead and contingency to reflect shared services and delivery risk. Overhead can represent facilities, IT, procurement, and program management, applied as a percentage of direct cost. Contingency covers variability such as last-minute replacements, printing spikes, or travel changes. Tax or VAT may apply to external vendors, certifications, or venue rentals. By changing these percentages, you can align outputs with internal approval templates and funding rules in advance.
Turn results into decisions
Once you have a defensible cost per learner, you can make operational decisions. Compare delivery modes by adjusting platform fees, instructor time, and variable materials. Test discount or grant amounts to see the subsidy needed to hit a target per-learner price. Use cost per hour to benchmark against alternative interventions such as tutoring or coaching. Export CSV for budgeting, and PDF for stakeholder sign-off, keeping each scenario documented for leadership.
What is included in fixed costs?
Fixed costs are cohort-level expenses that do not change with attendance, such as course design, instructor day rates, platform setup, venue booking, and coordination time. They are spread across learners when computing the per-learner figure.
When should I use opportunity cost?
Use opportunity cost when learner time has a measurable value, such as paid staff training or scheduled class hours replacing other instruction. Enter hours per learner and an hourly rate to compare formats with different durations on the same basis.
How are overhead and contingency applied?
Overhead is a percentage added to direct costs to represent shared services and administration. Contingency is an additional buffer applied after overhead to cover uncertainty, last-minute changes, and pricing variability.
Can I estimate blended programs with online and in-person sessions?
Yes. Put one-time setup items in fixed costs, then use variable costs per learner for items like travel, materials, exam fees, and support. If platform charges scale by user, treat them as variable instead of fixed.
How do discounts or grants affect results?
Discounts and grants reduce the final total after taxes, overhead, and contingency. Use this field to model sponsorships, subsidies, or negotiated reductions.
What if the number of learners changes later?
Recalculate with the updated learner count. Fixed costs will be redistributed, while variable costs scale directly. If cancellation fees or nonrefundable deposits apply, keep them in fixed costs so the per-learner estimate remains realistic.