Cost Behavior Analysis at YouTube

Requirements:

1. Classify costs into fixed and variable categories for YouTube's content hosting division.

Cost Element	Amount ($)
Fixed Costs	20,000,000
Variable Costs	1,000,000 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 advertising revenue strategies ($5, $10, and $15 per view).
4. Recommend pricing and cost control strategies to maximize profitability during different fiscal quarters.