[avmich]

Yes, but analogous 80% of the entire Artemis cost are also already spent and the results are there. Engines, launchers, spacecrafts (Apollo analog maiden LEO flight is expected this spring), electronics, power, communications...

[thombat]

Since the lander and gateway are yet to be built let alone tested (at least Wikipedia still has them as a "concept") it seems too soon to say what the final cost will be. By way of comparison the first full Apollo stack flight was 20 months before Apollo 11, which puts it close to the 60%-spend point, and that was some five years after the LM contract was placed.