Thanks Teerawit, I am talking hypothetically here, playing with numbers to see what a "Minimal Pimeta" would cost just for laughs.
My real Pimeta is a budget busting $156.25 wonder, and climbing by the minute. It just went up because I ordered a set of Brown Dogged 86x0's, incited by Nate's post above. That is on top of my 3 OPA627's that I already have. I know, I screwed up and should have ordered 2x637 and 1x 627 but I need a brand new project to bury that cost.
Now, for accounting purposes, the 86x0's will NOT be charged against my Pimeta BOM unless they stay in the case for more than a few days, in which case the OPA627's come off the BOM. Duplicated Opamps are charged to the R&D account, which far exceeds any of the relatively puny actual BOM's. There is no spreadsheet for the R&D account; that is an "off the books expense".
The "Ooops I just blew up an HA-5003 while setting my Millet bias" account is also off the books.
The 86x0's are not just for entertainment value; they are part of the long range planning segment of the R&D account, in preparation for the upcoming M3, which, of course, will come in exactly on budget (unlike the Pimeta project) due to all the pre-preparation and planning
I think the above is a tiny example of why I call my actual BOM work-outs a "theoretical price"