Assess the cost structure of Pfizer's pharmaceutical manufacturing using process costing.

Requirements:

Calculate fixed costs associated with Pfizer's pharmaceutical production facilities.

Determine variable costs per unit of medication produced using process costing.

Estimate the total cost per pharmaceutical product line (e.g., vaccines, cardiovascular drugs).

Analyze profitability and market demand across different therapeutic categories.

Recommend strategies to optimize drug manufacturing costs and regulatory compliance.

Cost Components for Pfizer's Pharmaceutical Manufacturing:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$8,000,000,000
Variable Costs per Unit of Medication	$100
Total Units of Medication Produced per Year	50,000,000,000