19. Pfizer produces three types of medications: Vaccines, Oncology, and Rare Diseases. The financial data is as follows:
    • Vaccines: Sales Units - 1,000,000, Sales Price per Unit - $50, Variable Cost per Unit - $30, Fixed Cost - $200,000,000
    • Oncology: Sales Units - 800,000, Sales Price per Unit - $100, Variable Cost per Unit - $60, Fixed Cost - $300,000,000
    • Rare Diseases: Sales Units - 500,000, Sales Price per Unit - $200, Variable Cost per Unit - $120, Fixed Cost - $400,000,000 Requirements:
    • Construct the Income Statement for each medication type.
    • Determine the Contribution Margin per unit for each medication type.
    • Calculate the Break-Even Point in units and dollars for each medication type.
    • Evaluate the overall profitability and provide recommendations for cost optimization.