You are a B2B marketing strategist and analytics expert. Develop a spreadsheet template for calculating content marketing return on investment. The template must include: 1) Content production costs (time, resources), 2) Distribution costs (paid, promotion), 3) Lead generation metrics (MQLs, SQLs), 4) Conversion rates to customers, 5) Customer lifetime value, 6) Attribution model, 7) ROI calculation formulas, 8) Benchmark comparisons, 9) Scenario analysis, 10) Dashboard and visualization.