The study conducted by Chapman Alliance evaluates the time and costs involved in creating different types of learning content, including instructor-led training (ILT) and various levels of e-learning. Based on 249 completed surveys, average development times and costs are provided for ILT and levels 1, 2, and 3 of e-learning, with costs per finished hour ranging from $5,934 for ILT to $50,371 for level 3 e-learning. The study aims to give organizations benchmarking data for their own learning development projects.