The masks alone are single digit millions, but with all the design tools and staff costs typically tens of millions is the benchmark number for a tape out in this node.
After coming out of the fab, the chips go through probing, packaging and reeling.
Can you share something about the subsequent per-chip manufacturing costs?
Rule of thumb is that a processed wafer from 28nm and older is around $3k/wafer and the cost goes up kind of exponentially towards the smaller nodes. Also, in general, the fab wants you to order a "FOUP" of wafers at a time - that's 25 wafers at a go.