Free Cost Benefit Analysis Templates (Guide with Examples) The salary of the physicians will be $ 70,000, and the cost of hiring and training will be $5,000. Therefore, when calculating the CBA, we first get the total costs by adding all the costs. In this case, it will be salaries + equipment+ cost of hiring and training. = 100,000+ 70,000+ 5,000. = $ 175,000.