Assess the cost-effectiveness of Apple's investment in wearable medical devices using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Device ($)	Production Volume (devices)
Wearable Medical Devices	50,000,000,000	200	250,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for wearable medical devices.

Analyze the impact of technological advancements on production costs.

Conduct a scenario analysis on market demand and regulatory approvals.

Evaluate the potential for improving patient outcomes through wearable technology.

Provide recommendations for optimizing process costing in medical devices.