Analyze the financial impact of Netflix's investment in original content production using process costing.

Requirements:

Calculate fixed costs associated with developing and producing original content.

Determine variable costs per content produced using process costing.

Estimate the total cost per original content project.

Analyze ROI and viewership metrics for original content.

Recommend approaches to enhance cost efficiency and audience engagement.

Cost Components for Netflix's Original Content Production:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$1,200,000,000
Variable Costs per Content	$5,000
Total Content Produced per Year	240,000