Evaluate the cost-effectiveness of Pfizer's investment in vaccine production using activity-based costing (ABC).

Requirements:

Identify cost drivers in Pfizer's vaccine manufacturing processes.

Implement an ABC system to allocate costs across different vaccine types.

Calculate the cost per vaccine dose using ABC allocations.

Analyze profitability and public health impact of vaccine production.

Recommend strategies to optimize cost efficiency and increase vaccine availability.

Cost Components for Pfizer's Vaccine Production:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$5,000,000,000
Variable Costs per Vaccine Dose	$10
Total Doses Produced per Year	500,000,000