420 / indg / 05 / 20-21 indigenous development of manual hand operated hydraulic trolley, part no. - mk0016-na of mig-29k / kub aircraft , ( development charges from sl 1.1 to sl 1.6 ) 1.1 generation of technical specificatons , generation of engineering drawings , development of tooling / dies fixtures , qualification testing charges , overhead expenditure for development activity ( if any ) , profit margin for development activities , ( prototype development cost from sls 2.1 to 2.7 ) 2.1 cost of material , design of prototype sample , scrap coverage for prototype sample only , labour charges for prototype sample only , inhouse testing charges for prototype sample ( if any ) , qualification testing charges for prototype sample , packing / transport / forwarding charges for prototype ( end of prototype sample costing ) , ( bulk supply cost breakup from sls 3.1 to 3.5 ) 3.1 cost of material , total manufacturing cost of bulk samples , testing charges for bulk ( if any ) , packing / transport / forwarding charges for bulk , profit margin for bulk supply ( end of bulk costing )