First 200-400.... probably about $50,000,000 to build...
second 200-400, probably about $5000 to build...and canon probably makes around $2500 profit per lens
To make their money back they have to sell 20,000 lenses.... a tough target to hit.
First 100-400.... probably about $20,000,000 to build...
second 100-400, probably about $200 to build and canon probably makes $500 profit per lens.
To make their money back they have to sell 100,000 lenses.... an easy target to hit.
I would 2nd is much more than $5,000 to build. 2-100 probably were closer to $25,000 to build. As production was optimized, manufacturing costs decline.
COG does not matter to the consumer, except that we need Canon to stay in business. What is your time worth? If you do a COG analysis, even minimum wage is too high.