Assess the cost-effectiveness of Boeing's investment in next-generation aircraft development using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Aircraft ($)	Production Volume (aircraft)
Next-Generation Aircraft Development	60,000,000,000	200,000,000	300

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for next-generation aircraft development.

Analyze the impact of fuel efficiency improvements on operating costs.

Conduct a scenario analysis on market demand for new aircraft.

Evaluate the strategic benefits of advanced aircraft technology.

Provide recommendations for optimizing process costing in aircraft development.