Evaluate the financial implications of Apple's investment in health monitoring devices using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per Device ($)	Production Volume (devices)
Health Monitoring Devices	25,000,000,000	150	100,000,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for health monitoring devices.

Analyze the impact of technological advancements on production costs.

Conduct a sensitivity analysis on consumer demand and regulatory approvals.

Evaluate the potential market for health monitoring technology.

Provide recommendations for optimizing job costing in device production.