Evaluate the marginal cost of expanding Johnson & Johnson's medical device production line.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Medical Device Production	2,700,000,000	500	10,000,000

Requirements:

Calculate the marginal cost per unit.

Determine the break-even point for the medical device production line expansion.

Analyze the impact of production volume changes on the marginal cost.

Provide recommendations for cost management in medical device production.