Perform a detailed process costing analysis for Pfizer's vaccine production facility.

Cost Components	Amount ($)
Raw Materials	600,000,000
Labor	400,000,000
Overhead	300,000,000

Requirements:

Determine costs for materials, labor, and overhead at each production stage.

Calculate equivalent units for materials and conversion costs.

Analyze total production cost per unit and suggest cost-saving measures.

Develop a cost reconciliation report.