Microsoft is considering the costs of developing a new software product. The fixed development costs are $100,000,000, and the variable costs are $10 per unit. Microsoft expects to sell 5,000,000 units in the first year. Additionally, customer support costs are estimated to be $20,000,000.

Requirements:

1. Calculate the total development and customer support costs for the first year.
2. Determine the cost per unit.
3. Analyze the impact of selling 1,000,000 additional units on total and per-unit costs.
4. Discuss the importance of managing customer support costs.
5. Recommend strategies for optimizing software development and support.