Assess the cost-effectiveness of Google's investment in smart home devices using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Device ($)	Production Volume (devices)
Smart Home Devices	30,000,000,000	50	200,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for smart home devices.

Analyze the impact of technological advancements on production costs.

Conduct a scenario analysis on market demand and competition.

Evaluate the potential for market adoption of smart home devices.

Provide recommendations for optimizing process costing in device manufacturing.