Pfizer is analyzing the costs for developing a new pharmaceutical drug. Fixed development costs are $150 million, variable costs per unit are $50, and Pfizer plans to produce 10 million units. Additionally, regulatory approval costs are estimated at $30 million.

Requirements:

• Calculate the total development and regulatory approval costs.
• Determine the cost per unit.
• Analyze the impact of producing an additional 2 million units.
• Discuss the importance of managing regulatory approval costs.
• Recommend strategies for optimizing pharmaceutical production.