Microsoft is evaluating 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:

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