Evaluate the financial viability of Pfizer's investment in a new pharmaceutical production facility using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Pharmaceutical Production Facility	30,000,000,000	50	1,000,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for the production facility.

Analyze the impact of technological advancements on production costs.

Conduct a scenario analysis on market demand and competition.

Evaluate the potential for economies of scale in pharmaceutical production.

Provide recommendations for optimizing process costing in production facilities.