Assess the financial impact of Microsoft’s investment in cloud computing infrastructure using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Server ($)	Server Volume (servers)
Cloud Computing Infrastructure	8,000,000,000	10,000	1,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for cloud computing infrastructure.

Analyze the impact of server utilization rates on costs.

Conduct a scenario analysis on data center expansion.

Provide recommendations for optimizing process costing in cloud computing.