Assess the cost-effectiveness of Intel's investment in AI chip development using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Chip ($)	Production Volume (chips)
AI Chip Development	25,000,000,000	200	100,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for AI chip development.

Analyze the impact of technological advancements on production costs.

Conduct a sensitivity analysis on market demand and competition.

Evaluate the potential for economies of scale in AI chip production.

Provide recommendations for optimizing process costing in chip development.