Analyze the financial implications of IBM's investment in quantum computing hardware development using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Quantum Computing Hardware	30,000,000,000	5,000,000	10,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for quantum computing hardware.

Analyze the impact of hardware reliability and failure rates on costs.

Conduct a sensitivity analysis on technological advancements and production scalability.

Evaluate the potential market for quantum computing hardware.

Provide recommendations for optimizing job costing in hardware development.