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by justtinker 591 days ago
I listen to the Embedded podcast. https://embedded.fm/ They on occasion talk about the process to make boards that are ready for manufacturing.

They talk about the difference between boards that will me be made in small quantities (less than 100) or large (10,00k to 1 Million) The rule of thumb they used was BOM (Bill of Materials) should be 30% of the retail cost of the board. Large scale manufacturing can lower the the percentage.

Remember the cost of firmware (hours paid to develop) is not included in the BOM cost but is divided up over the number of units made using that firmware revision.

There are also design to manufacturing issues to take into account. Designing to make the manufacturing easier is above and beyond just making a functional board that works but is hard and expensive to manufacture.