indigenous development of equipment for pressure check shock strut , part no . 5 . 41 . 9920 . 1300 . 00 of mig-29k / kub , ( 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 )