Assess the cost-effectiveness of Microsoft’s investment in quantum computing research using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Project ($)	Project Volume (projects)
Quantum Computing Research	20,000,000,000	1,000,000,000	10

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for quantum computing research.

Analyze the impact of technological breakthroughs on research costs.

Conduct a scenario analysis on commercial viability of quantum computing.

Provide recommendations for optimizing process costing in quantum computing research.