The cost model of manufacturing a product

I need a manufacturing cost model for a new product (in this case a venturi injector) in a flow chart format. You can make up numbers but let model include things like

A./ ELECTRONIC PARTS COST

B./ MECHANICAL PARTS COST

C. Cost of raw material This is the cost of material BEFORE you do any machining operations on them. It includes wastage as well.

D. Cost of manufacturing operations This typically includes the cost of manufacturing operations. Note that a part with narrow tolerances will have a higher cost of operation. Suppose you need to turn an iron cylinder. Did you use an HSS tool? Or did you use a grinding wheel? Assume that machinery is already available, using a grinding wheel will provide better tolerance but would be time-consuming, and hence costly. Cost of operation ($) = (Man-hours required to perform the operation) x ($/hour)

E./ FINAL ASSEMBLY COST

F Total Cost of your system Man-hours spent in manufacturing operations Man-hours spend in assembly

G. Cost of Software Product - Cost of software product can also be calculated by splitting the software into modules and submodules. Then cost of each module is calculated by: Cost of module = Time taken for development x ($/hour for coding) In case of software, take wage rate for coding as $40/hour.