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

Cost Components	Fixed Costs ($)	Variable Costs per License ($)	License Volume (licenses)
Quantum Computing Software	10,000,000,000	1,000	50,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for quantum computing software.

Analyze the impact of technological advancements on production costs.

Conduct a scenario analysis on market demand and competition.

Evaluate the potential for long-term profitability in quantum software.

Provide recommendations for optimizing process costing in software development.