420/indg/03/18-19 indigenous development of fore wheels control arm part no 503 . 9901 . 0600 . 00 of km-31 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 )