Assess the financial impact of Microsoft's investment in AI-driven cloud services using process costing.

Cost Components	Fixed Costs ($) per Year	Variable Costs per Service ($)	Service Volume (services per year)
AI-Driven Cloud Services	120,000,000	1,000	30,000

Requirements:

Calculate the total annual cost using process costing.

Determine the cost per cloud service under process costing.

Conduct a break-even analysis for cloud service deployments.

Analyze the impact of service volume on production costs.