The ROI (Return on Investment) Settings within Splunk SOAR are designed to help organizations assess the value derived from their use of the platform, particularly in terms of resource allocation and efficiency gains. The setting mentioned in the question, "Number of full time employees (FTEs)," relates directly to measuring this efficiency.

Answer "C" is correct because configuring the number of full-time employees (FTEs) in the ROI settings allows an organization to input and monitor how many personnel are dedicated to security operations managed through SOAR. This setting is crucial for calculating the labor cost associated with incident response and routine security tasks. By understanding the number of FTEs involved, organizations can better assess the labor cost savings provided by automation and orchestration in SOAR. This data helps in quantifying the operational efficiency and the overall impact of SOAR on resource optimization.

In contrast, other options like "Analyst hours per month," "Time lost," and "Annual analyst salary" might seem relevant but are not directly configurable within the ROI settings of Splunk SOAR. These aspects could be indirectly calculated or estimated based on the number of FTEs and other operational metrics but are not directly input as settings in the system.

This use of FTEs in ROI calculations is often discussed in materials related to cybersecurity efficiency metrics and SOAR platform utilization. Official Splunk documentation and best practices guides typically provide insights into how to set up and interpret ROI settings, highlighting the importance of accurate configuration for meaningful analytics.