Evaluate the cost structure of Johnson & Johnson's pharmaceutical manufacturing using process costing.

Requirements:

Calculate fixed costs associated with J&J's pharmaceutical production facilities.

Determine variable costs per unit of drug produced using process costing.

Estimate the total cost per pharmaceutical product line.

Analyze profitability and market demand across different therapeutic areas (e.g., oncology, immunology).

Recommend strategies to optimize drug development costs and enhance market access.

Cost Components for J&J's Pharmaceutical Manufacturing:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$7,000,000,000
Variable Costs per Drug Unit	$1,000
Total Drug Units Produced per Year	10,000,000