Finally, the total costs of the test-bed have to be estimated. Abb. 1 lists the costs of the vendor parts as well as the estimated own manufacturing and assembly costs. The de- velopment costs, as usual in the market, are considered as well. The vendor parts, material, manufacturing and assembly costs accumulate to 7100 €, clearly reaching the cost aim of 10000 €, which does not take the development costs into account. Including these, the total costs accumulate to 67100 €.

<imgcaption image1|Product costing> </imgcaption>

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