In Azure you can open their Subscription and click on Cost Analysis. This will give you a report on how much they are spending on each thing. For example it looks like they are spending 1/3 of their budget on their sandbox. Most of their cost is from their database.
Digging in a little deeper it appears that half of their SQL cost is from their sandbox SQL sever.
Additionally, their production VM is costing as much as their production database. They are also spending $40 a month on storage.
They should probably look into downgrading their sandbox database. Additionally, their production virtual machine may be over powered... especially on non Sundays. Finally, they should check what they are storing --if there is data they don't need.