ABC Pharma Inc. is assessing its drug development costs:

Category	Amount ($)
Research and Development
- Project Costs	$12,500,000
SG&A Expenses
- Regulatory Costs	$2,500,000
- Marketing Expenses	$1,200,000

Requirements:

• Calculate the total Research and Development (R&D) expenses.
• Determine the Break-even Point in units.
• Propose strategies to accelerate R&D timelines by 15%.
• Analyze the financial impact of accelerated R&D on market share.