Analyze the impact of Boeing’s investment in aerospace manufacturing using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Aerospace Manufacturing	25,000,000,000	1,200,000	100

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for aerospace manufacturing.

Analyze the effect of technological innovations on variable costs.

Conduct a sensitivity analysis on material cost fluctuations.

Provide recommendations for optimizing process costing in aerospace manufacturing.