Evaluate the financial viability of Pfizer's investment in gene therapy using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Treatment ($)	Treatment Volume (treatments)
Gene Therapy	30,000,000,000	500,000	100,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for gene therapy.

Analyze the impact of technological advancements on treatment costs.

Conduct a scenario analysis on patient outcomes and regulatory approvals.

Evaluate the potential for long-term profitability in gene therapy.

Provide recommendations for optimizing process costing in medical treatments.