Quoted from chuckwurt:No. It’s not easy at all.
That being said I say a premium stern costs them around 4k
After the cost of all the parts and materials there's all the other business expenses: labor & staffing, development costs, building/facility/utility costs, insurance, payroll taxes, property taxes, and so on.
There probably isn't a whole lot of meat left on the bone when you figure all that into it. So I think the material cost per game might be lower than that.