Evaluate the financial impact of Johnson & Johnson’s investment in pharmaceutical manufacturing using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Batch ($)	Batch Volume (batches)
Pharmaceutical Manufacturing	30,000,000,000	800,000	10,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for pharmaceutical manufacturing.

Analyze the effect of batch size on production efficiency.

Conduct a scenario analysis on regulatory approval timelines.

Provide recommendations for optimizing process costing in pharmaceutical manufacturing.