indigenous development of unit pl-40 indigenous development of unit pl-40 , one-time development cost , generation of specifications and design development , cost of tooling / dies / fixtures and such other one time investment , cost of qualification acceptance / life cycle testing , cost of prototype, per unit / piece , cost of labor ( per unit / piece ) ( tech & non-tech ) , cost of material ( per unit / piece ) , overhead expenditure , any other factor please specify , profit margin , cost of future cost for ioq, per unit / piece , cost of labor ( per unit / piece ) ( tech & non-tech ) , cost of material ( per unit / piece ) , overhead expenditure , any other factor please specify , profit margin