Assess the cost-effectiveness of Pfizer's investment in digital therapeutics using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Treatment ($)	Treatment Volume (treatments)
Digital Therapeutics	25,000,000,000	500,000	100,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for digital therapeutic treatments.

Analyze the impact of technological advancements on development costs.

Conduct a sensitivity analysis on market demand and regulatory approvals.

Evaluate the potential for improving patient outcomes through digital therapeutics.

Provide recommendations for optimizing job costing in digital therapeutic development.