How would they effectively determine the cost of a service instance?

An IT group within an organization is transforming to ITaaS in their private cloud. They plan to appropriately bill the lines of business for the resources consumed by implementing a chargeback methodology. IT will initially offer a Windows platform to the QA personnel to perform end user testing on the application developed by the engineering group.

How would they effectively determine the cost of a service instance?
A . Use the Windows license cost and growth requirements, then factor in the number of service instances that can be supported
B . Use the base hardware, software, and licensing costs. Add the growth rate, then factor in the number of VMs that the hypervisors can support
C . Use the price that is used by a competitive CSP as a baseline. Factor in variable administrative costs, and then divide by the number of planned service instances
D . Use the variable costs and fixed costs associated with the service, then factor in the number of service instances that can be supported by the infrastructure resources

Answer: D