Evaluate the financial impact of Johnson & Johnson's investment in a new surgical device line using standard costing.

Cost Components	Fixed Costs ($)	Variable Costs per Device ($)	Production Volume (devices)
New Surgical Device Line	10,000,000,000	1,000	10,000,000

Requirements:

Calculate the total project cost using standard costing principles.

Determine the break-even point for the new surgical device line.

Analyze the impact of production efficiency on unit costs.

Conduct a sensitivity analysis on market demand and regulatory approvals.