Analyze the financial impact of Microsoft's investment in cloud infrastructure using process costing.

Requirements:

Calculate fixed costs associated with developing and maintaining cloud infrastructure.

Determine variable costs per unit of cloud service provided using process costing.

Estimate the total cost per cloud service project.

Analyze revenue generated and ROI from cloud services.

Recommend approaches to enhance cost efficiency and scalability in cloud operations.

Cost Components for Microsoft's Cloud Infrastructure:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$3,000,000,000
Variable Costs per Unit	$100
Total Units of Service Provided per Year	30,000,000