Evaluate the financial impact of Pfizer's investment in personalized medicine using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Treatment ($)	Treatment Volume (treatments)
Personalized Medicine	80,000,000,000	1,000,000	100,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for personalized medicine treatments.

Analyze the impact of technological advancements on development costs.

Conduct a scenario analysis on market demand and regulatory approvals.

Evaluate the potential for improving patient outcomes through personalized medicine.

Provide recommendations for optimizing process costing in personalized medicine.