Determine the marginal cost for Boeing’s next-generation aircraft development.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Aircraft Development	15,000,000,000	10,000	500

Requirements:

Calculate the marginal cost per unit.

Determine the break-even point for the aircraft development project.

Analyze the impact of technological advancements on variable costs.

Develop a sensitivity analysis considering market demand fluctuations.

Provide recommendations for managing R&D costs in aircraft development.