Microsoft Corporation operates data centers globally. In May 2027, the company incurs the following operating costs related to its cloud computing services:

• Data Center Rent: $15 million
• IT Infrastructure: $25 million
• Energy Costs: $10 million
• Customer Support: $5 million
• Network Security: $8 million

Required:

• Calculate the total operating costs for Microsoft Corporation.
• Determine the cost per user served assuming 10 million active users.
• Analyze the fixed and variable components of operating costs.
• Discuss the cost behavior of operating costs in the cloud computing industry.
• Recommend cost control measures for Microsoft Corporation.