Everyone's costs are different and some are not straightforward.

Do your best to average out what it costs to produce a piece of content from start to finish, and try not to leave out any piece of the development life-cycle.

For example, a company's content development process might look like this:

Try to boil down all of your costs to an hourly rate and then average them across each functional department, so you end up with a representative cost for each piece of your process.

However your process works, try to capture all of the costs . If all of your resources are salary, figure out what their hourly rate is and estimate their average production time for all of their tasks on one piece of content.

Once you have a handle on the costs, input them into the model in D3 through D5, or place your total cost into D6.