Assess the financial viability of Facebook's investment in AI-driven social media analytics using process costing.

Requirements:

Calculate fixed costs associated with developing social media analytics technologies.

Determine variable costs per user behavior analysis using process costing.

Estimate the total cost per social media analytics tool.

Analyze the return on investment (ROI) for different user engagement metrics.

Recommend strategies to improve cost efficiency in analytics tools.

Cost Components for Social Media Analytics:

Cost Type	Annual Amount ($) per Year
Fixed Costs	150,000,000
Variable Costs per Analysis	500
Total Analyses per Year	200,000,000