Bare minimum estimates, working backwards:
- $? for marketing and distribution, physical inventory costs
- $100k/y for one field engineer (FAE)
- $250k for first successful manufacturing run
- $250k for first full mask run with bugs
- $100k bringup boards, test equipment, engineering time fixing it
- $25k shuttle run for initial testing. This will find at least one bug.
- $100-200k outsourced layout: this is boring, specialised, and low value-add, so get someone else to do it
- $500k/y misc software and testing staff or consultants
- $100-500k/y each: 3-5 senior design engineers. For best results, these are people you already know and are spinning out of their job at Big Boring Semi Co
- optional $100k really big FPGA + software + custom boards
- $250k/y software licenses from Cadence or Synopsys, unless you're very brave and want to try the open source flow
- IP licenses. Not just obvious things like ARM cores, but analogue or semi-analogue IP like high-speed transcievers.