Assess the profitability of Pfizer's investment in a new vaccine production facility using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Dose ($)	Production Volume (doses)
New Vaccine Production Facility	5,000,000,000	5	1,000,000,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for vaccine production.

Analyze the impact of vaccine efficacy and distribution on costs.

Conduct a scenario analysis on global vaccine demand and competition.

Evaluate the potential for long-term profitability in vaccine production.

Provide recommendations for optimizing job costing in pharmaceutical manufacturing.