Evaluate the cost-effectiveness of IBM's investment in AI-driven predictive analytics using job costing.

Requirements:

Identify direct labor costs associated with predictive analytics projects.

Allocate indirect overhead costs using job costing methods.

Determine the total cost per predictive modeling project.

Conduct a variance analysis to compare budgeted vs. actual costs.

Recommend methods to optimize job costing in analytics initiatives.

Cost Components for Predictive Analytics Projects:

Cost Type	Annual Amount ($) per Year
Direct Labor Costs	100,000,000
Indirect Project Costs	50,000,000
Total Projects per Year	50