·you will hEAr A rADio intErviEw with tom hEnDErson ABout trAining within smAll BusinEss ConCErns.
·For EACh quEstion (23 -30), mArk onE lEttErA,B、orC、For thE CorrECt AnswEr.
·you will hEAr thE rECorDing twiCE.

whEn CAlCulAting thE Cost oF in-housE trAining, mAny smAll Firms Do not inCluDEA．

A、CoursE FEEs.

B．

B、mAnAgErs’ timE.

C．

C、ACCountAnts’ Costs.