Determine the marginal cost for Microsoft’s development of quantum computing as a service.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Quantum Computing as a Service	7,500,000,000	100,000	100,000

Requirements:

Calculate the marginal cost per unit.

Determine the break-even point for the quantum computing as a service project.

Analyze cybersecurity risks associated with cloud-based quantum computing.

Conduct a sensitivity analysis on subscription pricing models.

Provide recommendations for optimizing quantum computing service costs.