Cost/Benefit Analysis

AAT_123

Please could someone confirm whether the below would be included as a monetary cost:

So say for example a company is switching to a new system and it takes an employee a full day's training to learn the system (but the training itself is free) - would the employee's wages be included as a monetary cost? So a cost of £75 for example for the staff's time spent training, as this has taken time away from their normal day?

In a cost benefit/analysis question I have done it says to include this as a monetary cost, however other sources say this is an intangible cost so I am confused