Evaluate the marginal cost of expanding IBM’s cloud services infrastructure.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Cloud Services Infrastructure	2,800,000,000	4	800,000,000

Requirements:

Calculate the marginal cost per unit.

Determine the break-even point for the cloud services infrastructure expansion.

Analyze how changes in production volume affect the marginal cost.

Provide recommendations for cost management in cloud services infrastructure.