Is there a good source for estimating the per unit cost breakdown for a classic GA plane like the Cessna 172? For instance, on a Cessna 172 what percent is spent on:


Raw materials
Labor actually manufacturing the plane
Testing the completed individual planes
R&amp;D Making the plane (at this point, very little for the 172 I suspect
Certification testing
Insurance
Avionics
Anything I forgot...
You can find an estimate in the Roskam book "Airplane Design Part VIII"

Which is partial on google books:
https://books.google.nl/books?id=GIHHFkd829cC&amp;printsec=frontcover&amp;dq=roskam+part+VIII&amp;hl=en&amp;sa=X&amp;redir_esc=y#v=onepage&amp;q=roskam%20part%20VIII&amp;f=false

However, most Engineering Universities may have a copy of this series in their library. Most of the data you want to know, companies try their best to keep them private as it is information the competition would like to know.
In general most aircraft programs are based on an fixed set of sold units. If you know the cost of the individual units (aircraft) and the amount of units needed to sell to reach the break even point then you have a fairly good estimate over the program cost.