ABC Pharma Inc. is evaluating its drug development project:

Category	Amount ($)
Research and Development
- Project Costs	$10,000,000
SG&A Expenses
- Regulatory Costs	$2,000,000
- Marketing Expenses	$1,500,000

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 20%.
• Analyze the financial impact of accelerated R&D on market share.