Evaluate the financial viability of Pfizer's investment in AI-driven health monitoring using job costing.

Cost Components	Fixed Costs ($)	Variable Costs per System ($)	System Volume (systems)
AI-Driven Health Monitoring	115,000,000,000	3,000,000	25,000

Requirements:

Calculate the total project cost using job costing methodology.

Determine the break-even point for health monitoring systems.

Analyze the impact of technological advancements on development costs.

Conduct a sensitivity analysis on market demand and regulatory changes.

Provide recommendations for optimizing job costing in health monitoring.