Background: Cost assessment with modern costing systems can be conducive to the efficiency of education. In this study. activitybased costing was applied to calculate the cost of in-person training for undergraduate nursing students. and to evaluate the adjustable cost in virtual education. https://www.bekindtopets.com/hot-sale-Osborne-RN3-Big-Wheel-Nursery-Hog-Feeder-best-save/