Nike is evaluating the costs of launching a new line of athletic footwear. The fixed production costs are $15,000,000, and the variable costs are $20 per pair. Nike expects to produce 1,000,000 pairs in the first year. Additionally, R&D costs for the new line are $5,000,000.

Requirements:

1. Calculate the total costs for the first year, including R&D.
2. Determine the cost per pair.
3. Analyze the impact of producing an additional 200,000 pairs on total and per-pair costs.
4. Discuss the significance of managing R&D costs in new product development.
5. Recommend strategies for cost control in production and R&D.