Evaluate the marginal cost of expanding Samsung’s smartphone production line.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Production Volume (units)
Smartphone Production	3,500,000,000	150	40,000,000

Requirements:

Calculate the marginal cost per unit.

Determine the break-even point for the smartphone production line expansion.

Analyze how changes in production volume affect the marginal cost.

Provide recommendations for cost management in smartphone production.