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Evaluate the cost-effectiveness of Microsoft's investment in AI-driven productivity tools using standard costing. Cost Components Fixed Costs ($) per Year Variable Costs per User ($)

Evaluate the cost-effectiveness of Microsoft's investment in AI-driven productivity tools using standard costing.

Cost Components

Fixed Costs ($) per Year

Variable Costs per User ($)

User Volume (users per year)

AI-Driven Productivity Tools

95,000,000

50

30,000,000

Requirements:

Calculate the total annual cost using standard costing.

Determine the cost per user under standard costing.

Analyze the impact of user volume on total costs.

Provide recommendations for optimizing standard costing in productivity tools.

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