They don&#x27;t employ the developers. The development is done by companies that might pay the developers that much, but bill the client more per hour and bill the client more time. And of course you can&#x27;t forget project managers, architects and other consultants that are more expensive. And have a lot of meetings.  And hardware, and oracle databases&#x2F;SAP licenses, and support contracts for those, and audits, and extra charges for change requests, and travel budgets, and...<p>Just because one team of developers could do something in 200 man hours doesn&#x27;t mean you can&#x27;t spend and bill 2000 for it.<p>And that&#x27;s just development. Data migrations and user training&#x2F;support are going to be massive issues if you replace or newly introduce a widely used system.