Evaluate the financial viability of Pfizer's investment in AI-driven drug discovery using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Discovery ($)	Discovery Volume (discoveries)
AI-Driven Drug Discovery	200,000,000,000	50,000,000	4,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for AI-driven drug discoveries.

Analyze the impact of technological advancements on development costs.

Conduct a scenario analysis on market demand and regulatory changes.

Provide recommendations for optimizing process costing in drug discovery.