Assess the financial impact of Facebook’s investment in software development using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Project ($)	Project Volume (projects)
Software Development using Job Costing	12,000,000,000	50,000	300,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for software development projects.

Analyze project scope changes and their impact on costs.

Conduct a scenario analysis on software licensing revenues.

Provide recommendations for optimizing job costing in software development.