Evaluate the marginal cost of expanding Microsoft’s quantum computing research.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Quantum Computing Research	9,200,000,000	100,000	50,000

Requirements:

Calculate the marginal cost per unit.

Determine the break-even point for the quantum computing research.

Analyze intellectual property costs associated with research.

Develop a sensitivity analysis on funding from government grants.

Provide recommendations for optimizing quantum computing research costs.