Evaluate the financial feasibility of Nike’s investment in a new athletic shoe line using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
New Athletic Shoe Line	5,000,000,000	20	50,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for the new athletic shoe line.

Analyze the impact of material costs on unit prices.

Conduct a scenario analysis on market competition in the athletic shoe sector.

Provide recommendations for optimizing process costing in athletic shoe production.