Assess the financial feasibility of Google’s investment in semiconductor manufacturing using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Semiconductor Manufacturing Process	14,000,000,000	500	1,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for semiconductor production.

Analyze the impact of process efficiencies on variable costs.

Conduct a scenario analysis on semiconductor market demand.

Provide recommendations for optimizing process costing in semiconductor manufacturing.