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After some experimentation, the second # is $64 * hours to produce + cost with some rounding to nearest $250 or so.
However, that doesn't tell the whole story:
Using sensor bomb to test:
Cost: 1,000 (7,400) time to make: 80hrs.
Making 20 using 10 engineers
20K manufacturing costs, 72K engineer costs = 92K total = 4.6K/bomb.
Making 10 using 10 engineers
10K manufacturing costs, 40K engineer costs = 50K total = 5K/bomb
Making 1 using 10 engineers
1K manufacturing costs, 8K engineer costs = 9K total = 9K/bomb (???)
Making 1 using 1 engineer
1K manufacturing costs, 4K engineer costs = 5K total = 5K/bomb
Making 0 (engineers idle)
0 manufacturing costs, 0 engineer costs = 0.
Engineering/Research costs are charged by the day with... more rounding. So, no specific formula really works.