Analyze the cost structure of Microsoft's cloud computing services using standard costing.

Requirements:

Calculate fixed costs related to Microsoft's data center infrastructure for cloud services.

Determine variable costs per gigabyte of data storage and processing using standard costing.

Estimate the total cost per cloud computing service (e.g., Azure, Office 365).

Conduct a profitability analysis across different cloud service offerings.

Recommend strategies to optimize revenue and customer retention.

Investment Project	Initial Investment ($)	Annual Cash Flows ($)	Project Life (years)
Project A (Azure)	$15,000,000	$3,000,000	5
Project B (Office 365)	$10,000,000	$2,500,000	4