Quoted from xTheBlackKnightx:It is roughly $4500 based on materials and workmanship.
However, this considers that a game has at least a production run of 1000 machines, anything less significantly hinders the actual ability for a manufacturer to produce profit.
This also considers existing arrangements and contracts with parts suppliers, as this company is not "starting from scratch".
This means Stern is grossing at least 35-40% gross profit margin, not considering overheads, initial development cost (including specialization design for parts and artwork), or oddity problems with licensing.
If you conservatively take this into account you must decrease actual profit margin decreases to around 20% which equates to roughly $1600 per machine.
If a person wants to do the research and understand the industry, they can find the data.
The true benefit of maximizing profit margins with any title is the ability to produce and sell the maximum number of units under the provisions of the license, which is the same for any marketed product.
This is what makes reruns so lucrative.
No way the BOM or labor cost is anywhere close to $4500
