Evaluate the financial viability of Microsoft's investment in virtual reality (VR) gaming using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Game ($)	Production Volume (games)
VR Gaming	5,000,000,000	50,000,000	200

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for VR gaming.

Analyze the impact of game development cycles on costs.

Conduct a scenario analysis on consumer preferences and market trends.

Evaluate the competitive landscape for VR gaming and potential market share.

Provide recommendations for optimizing job costing in VR game development.