Manual audited calls: TotalCalls × (ManualCoverage% ÷ 100)
Manual minutes: ManualAuditedCalls × AuditTimePerCall(min)
Manual cost (₹/mo): QA Salary × (1 + Overheads%)
AI minutes: TotalCalls × AverageCallDuration(min)
AI review minutes: TotalCalls × ReviewRate% × ReviewTimePerFlag(min)
AI cost (₹/mo): (AI minutes × PricePerMinute) + PlatformFee
Net savings (₹): Manual cost − AI cost
ROI %: (Net savings ÷ AI cost) × 100
Payback (months): First month AI cost ÷ Net savings