Conduct a detailed process costing analysis for Johnson & Johnson's pharmaceutical production line.

Determine costs for materials, labor, and overhead at each production stage.

Calculate the equivalent units for materials and conversion costs.

Analyze the total production cost per unit and suggest cost-saving measures.

Develop a cost reconciliation report.

Cost Components	Amount ($)
Raw Materials	$120,000,000
Labor	$100,000,000
Overhead	$80,000,000