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Your miss reading those numbers.

Designed and manufactured by Northrop Grumman with assistance from Boeing, the cost of each aircraft averaged US$737 million (in 1997 dollars).

Total procurement costs averaged $929 million per aircraft, which includes spare parts, equipment, retrofitting, and software support.[3] The total program cost including development, engineering and testing, averaged $2.1 billion per aircraft in 1997.[3]

http://en.wikipedia.org/wiki/Northrop_Grumman_B-2_Spirit

Think of it like this, the cost of designing and creating molds to create parts and assemble them is included in the 737 million. But, that just get's you an aircraft. The cost of spare parts and maintenance facility's is included in the 929 million. And the cost of initial flight tests and the ability to actually use them in a war is included in the 2B figure. The 2B figure also includes costs before Northrop Grumman got the contract to design and build them.

PS: It's often hard to decide where to draw the line with R&D costs. If another aircraft uses the paint designed for the B2 where to you put the 'paint' R&D costs.




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