Evaluate the cost-effectiveness of Pfizer’s investment in pharmaceutical process development using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Batch ($)	Batch Volume (batches)
Pharmaceutical Process Development using Process Costing	16,500,000,000	500,000	5,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for pharmaceutical process development.

Analyze the impact of batch size on variable costs.

Conduct a sensitivity analysis on regulatory approval timelines.

Provide recommendations for optimizing process costing in pharmaceutical development.