[SimianLogic2]

We usually quote 50-100% increase for agency web dev stuff (mostly marketing sites) and I'd say we've underestimated a few times. For basic html layouts it's not too bad but the minute you move away from something that looks like Craigslist or Wikipedia stuff starts to get hard. We've used 3rd party consultants to do reviews and every reviewer picks out different problems on the same exact site. I've implemented consultant recommendations line for line only to have that code flagged by a different reviewer at the same company as non-compliant.