IBM is assessing the costs of launching a new IT service. The fixed costs are $40,000,000, and the variable costs are $2,000 per client. IBM expects to serve 20,000 clients in the first year. Additionally, training costs for staff are estimated to be $5,000,000.

Requirements:

1. Calculate the total costs for the first year, including training costs.
2. Determine the cost per client.
3. Analyze the impact of serving 5,000 additional clients on total and per-client costs.
4. Discuss the importance of managing training costs.
5. Recommend strategies for optimizing IT service delivery.