> > > A: Raw parts cost
> > > B: Engineering costs (design, testing, etc.)
> > > C: Other handling costs (overhead, packaging, etc.)
> > > D: Failure rate buffer (bad boards, warranty returns, etc.)
> > > E: Maximum discount
> > > F: Manufacturer profit
> > > G: Wholesaler profit
> > > H: Retailer profit
> >
> > > What I want to figure out here is (a) what other costs needs to be
> > > accounted for, and (b) how the factors should relate to each other
> > > mathematically.
> >
> > Does 'A' include board stuffing and soldering?  Testing?
> 
> What do you mean by 'stuffing'?  Anyhow, yes to soldering.  A is the
> cost of parts and assembly.  It may indeed include testing.

Stuffing a board means putting the parts on the board in preparation for
soldering.
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