“…The research design was structured to investigate how the total costs for the production and delivery of the MOOC were calculated. In line with previous findings and evidence from the literature on the insufficient nature of budgets as means of determining that the total cost of education delivery (Levin, McEwan, Belfield, Bowden, & Shand, 2017;Meinert, Reeves, Eerens, Banks, Maloney, Rivers, Ilic, Walsh, Majeed, Car, 2019), the core proposition of the investigation was focused on measuring an expected variance between cost of delivery from budget in course production, influenced by the nature of iterative development of eLearning and potential underreporting of costs. To test this principle, the 'ingredients method' (Levin et al, 2017) was used to capture all the components of the cost of production.…”