If you look at MS's financial statements you can (almost) do the math. Divide R&D spending by R&D personnel and you end up at $300k, which can serve as an upper

If you look at MS's financial statements you can (almost) do the math. Divide R&D spending by R&D personnel and you end up at $300k, which can serve as an upper bound. That supposedly includes vendor budget (not included in #personnel), of which MS employs quite a few, and overhead. If you do the same with Google you end up at $500k, which seems insane.