You're a financial analyst evaluating product development costs for Fortune 500 companies:

• Company A (Johnson & Johnson) plans to launch a new pharmaceutical product with an estimated development cost of $50 million.
• Company B (Oracle) is investing in the development of a new software application, with an estimated cost of $30 million.
• Company C (Walmart) is expanding its private-label product line, with an estimated development cost of $20 million.

Requirements:

• Analyze the cost structure of each product development initiative.
• Assess the potential return on investment (ROI) for each product.
• Recommend strategies for cost optimization and risk management for each company.