It makes no sense to talk to you guys as long as you mix up apples and bananas. We were talking manufacturing cost before people were making all sorts of useless comparisons. Manufacturing costs do not include design and development and no deployment cost. A comparison with nation funded defense projects is totally ridiculous as the business practices and economic frame work in that sector is completely different. The development cost are a given thing that competing companies incur regardless of how many units they build. They commit to those cost to win championships and not to sell engines to other teams.
The cost per unit goes down significantly when the number of units built are increased for an advanced low volume production like F1 engines. When the design is finalized and all the manufacturing equipment is in place, the costs for manufacturing additional units is small. You probably need more people for the assembly, and perhaps an extra shift in the machine shop, and of course more raw materials and parts from suppliers. But aside from that, there aren't any significant costs of larger production series.
I repeat that manufacturing cost degradation is insignificant between 36 unit runs and 120 unit runs of F1 engines. You may get 10% off the price per unit but the absolute cost increase would be staggering and that is what it is all about.