Assess the cost-effectiveness of Pfizer's investment in robotic surgery systems using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per System ($)	System Volume (systems)
Robotic Surgery Systems	95,000,000,000	15,000,000	2,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for robotic surgery systems.

Analyze the impact of technological advancements on production costs.

Conduct a scenario analysis on market demand and regulatory changes.

Provide recommendations for optimizing process costing in medical technology.