Evaluate the financial impact of Pfizer’s investment in new drug development using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Batch ($)	Batch Volume (batches)
New Drug Development	10,000,000,000	2,000,000	5,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for new drug development.

Analyze the impact of clinical trial success rates on costs.

Conduct a scenario analysis on regulatory approval timelines.

Provide recommendations for optimizing process costing in drug development.