Evaluate the profitability of Disney's investment in an international theme park using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Visitor ($)	Visitor Volume (visitors)
International Theme Park	50,000,000,000	100	50,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for the international theme park.

Analyze the impact of seasonal variations on visitor numbers and costs.

Conduct a scenario analysis on economic conditions and tourism trends.

Evaluate the potential for revenue diversification within the theme park.

Provide recommendations for optimizing process costing in theme park operations.