Assess the financial viability of Netflix's investment in AI-driven content recommendations using process costing.

Cost Components	Fixed Costs ($) per Year	Variable Costs per Recommendation ($)	Recommendation Volume (recommendations per year)
AI-Driven Content Recommendations	80,000,000	2,000	40,000,000

Requirements:

Calculate the total annual cost using process costing.

Determine the cost per content recommendation under process costing.

Conduct a break-even analysis for content recommendation systems.

Analyze the impact of recommendation volume on production costs.