Evaluate the financial feasibility of Apple's investment in new product development using standard costing.

Requirements:

Calculate fixed costs associated with Apple's R&D efforts.

Determine variable costs per unit developed using standard costing.

Estimate the total cost per new product development project.

Analyze expected profitability and return on investment (ROI).

Recommend strategies to optimize cost efficiency in product development.

Cost Components for Apple's Product Development:

Cost Type	Annual Amount ($) per Year
Fixed R&D Costs	$1,000,000,000
Variable Costs per Unit	$500
Total Units Developed per Year	2,000,000