Evaluate the cost-effectiveness of Pfizer's investment in pharmaceutical R&D using job costing.

Requirements:

Identify direct labor costs associated with pharmaceutical research projects.

Allocate indirect research and development costs using job costing methods.

Determine the total cost per drug development project.

Conduct a sensitivity analysis on project durations and associated costs.

Recommend methods to optimize job costing in pharmaceutical innovation.

Cost Components for Drug Development:

Cost Type	Annual Amount ($) per Year
Direct Labor Costs	500,000,000
Indirect R&D Costs	200,000,000
Total Projects per Year	20