lp / 003 / 110 ( p ) / 21-22 indigenisation of strut inflation tool of p8i aircraft , development cost ( do not put total value of development costin sl.no 1 and give break down value from sl 1.01 to 1.11 below for dev.cost ) . sl no.1 intentionally left blank ) , formulation of material specifications , development of engineering drawing cost , cost of tooling / dies / fixtures , material procurement cost , manufacturing cost including labour , rework / scrap coverage , cost of testing charges ( as applicable ) , packing, forwarding and transportation charges , overhead expenditures , profit margin , any other factor ( please specify ) , post development cost ( sl no.2 intentionally left blank and give breakdown values from sl.no 2.01 to 2.07 for sl.no.2 ) , material cost , manufacturing cost , cost of testing charges ( as applicable ) , packing, forwarding and transportation charges , overhead expenditure , profit margin , any other factor ( please specify )