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

Cost Components	Fixed Costs ($)	Variable Costs per Treatment ($)	Treatment Volume (treatments)
Gene Therapy Research	45,000,000,000	1,000,000	100,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for gene therapy treatments.

Analyze the impact of technological advancements on treatment costs.

Conduct a scenario analysis on regulatory approvals and market demand.

Evaluate the potential for improving patient outcomes through gene therapy.

Provide recommendations for optimizing process costing in gene therapy research.