Evaluate the financial impact of Pfizer's investment in oncology research using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Treatment ($)	Treatment Volume (treatments)
Oncology Research	40,000,000,000	250,000	200,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for oncology treatments.

Analyze the impact of technological advancements on treatment costs.

Conduct a scenario analysis on patient outcomes and regulatory approvals.

Evaluate the potential for long-term profitability in oncology treatments.

Provide recommendations for optimizing process costing in oncology research.