Evaluate the profitability of Pfizer's investment in personalized medicine using process costing.

Cost Components	Fixed Costs ($)	Variable Costs per Treatment ($)	Treatment Volume (treatments)
Personalized Medicine	30,000,000,000	2,000	20,000,000

Requirements:

Calculate the total project cost using process costing.

Determine the break-even point for personalized medicine.

Analyze the impact of genetic research advancements on treatment costs.

Conduct a scenario analysis on patient outcomes and insurance coverage.

Evaluate the potential for long-term profitability in personalized medicine.

Provide recommendations for optimizing process costing in medical treatments.