Estimate costs related to materials, PCB fabrication, SMT assembly, through-hole assembly, manual assembly, mechanical assembly, box build, cable assemblies, testing, programming, fixtures, tooling, engineering support, NPI, NRE, conformal coating, selective solder, X-ray inspection, BGA inspection, rework, packaging, serialization, burn-in, environmental testing, source inspection, First Article Inspection, freight, expedite fees, and customer-specific documentation. Evaluate manufacturing complexity, including board size, layer count, BGAs, CSPs, QFNs, press-fit connectors, mixed technology assemblies, IPC requirements, panelization, prototype versus production builds, yield assumptions, and test strategies.