Cost Behavior Analysis at Netflix

Requirements:

1. Classify costs into fixed and variable categories for Netflix's content production division.

Cost Element	Amount ($)
Fixed Costs	30,000,000
Variable Costs	2,000,000 per quarter

2. Calculate the contribution margin and contribution margin ratio for different content categories.
3. Determine the breakeven point in units and dollars based on different subscription pricing strategies ($10, $15, and $20 per month).
4. Recommend pricing and cost control strategies to maximize profitability during different fiscal quarters.