Figure 2
The table presents a structured layout with three vertical sections labeled Investment Costs, Re-investment in Re engineering and Operating Costs. Each section contains multiple horizontal rows listing specific activities. The Investment Costs section includes depreciable items such as days of work of a curriculum coordinator, days of work of a project coordinator, purchases of pedagogical contents, text formatting by production service and website production. The Re investment in Re engineering section lists updating of pedagogical contents due to new national programs and assignment needs. The Operating Costs section includes variable items such as days of work for training coordination, communication and selling by sales department, impression of pedagogical contents by production department, mailing of courses, assignments correction, learners registration, training coordination or in-sales department, renting of an assessment center and website maintenance. All text is printed in sans serif font and aligned within evenly spaced rectangular cells. The composition maintains consistent row height and column width with a caption placed below the structure.Costs Associated With Course Development