Assess the cost-effectiveness of Pfizer's investment in advanced gene therapies using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Therapy ($)	Therapy Volume (therapies)
Advanced Gene Therapies	75,000,000,000	1,500,000	200,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for gene therapies.

Analyze the impact of technological advancements on development costs.

Conduct a sensitivity analysis on market demand and regulatory changes.

Provide recommendations for optimizing job costing in gene therapy development.