The goal is just "make all the money at all costs"
You always start with the problem that needs to be solved, not the solution. I'm concerned we'll have another bubble pop like the dotcom crash. A lot of companies are spending money like mad to have any kind of AI thing they can market about without regard to "Does it work right? Does is solve a problem?"
It took my former company a year and half a million dollars to learn that what we actually needed was a completely different tool that promised to do a lot less, but did what we needed it to do quite well. Mgmt got stars in their eyes with all the things the first tool might be able to do someday, and didn't pay attention to what it could do today.
We switched to the other tool at $70/month/user and saw a retention rate over 90% at 6 months. Exact same test group, exact same type of tool, but this tool was more focused and tangible. We went from spending $450k per year at with the first company to $59k/yr with the second company.
AI isn't magic, You can't skip all the project planning steps you'd normally do just because this is AI. Don't fast track it, don't ignore testing data or feedback, etc. It's hard to push back on excitement but it's important that we do. When our emotions carry us away that's when we make worse decisions.
But aside from that, were did you get that number? I didn't see any direct reference nor anything that would let you break it down to $/dev
To be fair, if the goal is to learn and discover how a new tool works and when to use it, then a legitimate strategy is to solve a bunch of problems with this new tool