Cost Report Question: Visteon Radiator

[Daves]

Visteon donated a radiator to us this year, and we are wondering how to cost it. They say that their prototype cost for a radiator is $300, but they also sent an official document saying that if they made 1000 of them, they would cost $66.41 each.

Should we list it in the cost report at $300 since it is a one-off? Aren't we supposed to cost everything as if it is custom and prototyped?

Here's what the rules say, but we're still not sure:
"4.3.4.1 General Requirements
The Cost Report must:
(A) Reflect the actual, one-off, prototype vehicle brought to the event in
terms of specification."

"4.3.4.2 The full retail cost of parts must be used in the Cost Report. Discounted
or wholesale prices are not to be used. If a part is used, donated or
discounted, the full retail cost for said part must still be given."

[Daves]

Visteon donated a radiator to us this year, and we are wondering how to cost it. They say that their prototype cost for a radiator is $300, but they also sent an official document saying that if they made 1000 of them, they would cost $66.41 each.

Should we list it in the cost report at $300 since it is a one-off? Aren't we supposed to cost everything as if it is custom and prototyped?

Here's what the rules say, but we're still not sure:
"4.3.4.1 General Requirements
The Cost Report must:
(A) Reflect the actual, one-off, prototype vehicle brought to the event in
terms of specification."

"4.3.4.2 The full retail cost of parts must be used in the Cost Report. Discounted
or wholesale prices are not to be used. If a part is used, donated or
discounted, the full retail cost for said part must still be given."

[BeaverGuy]

In 2001 we had the exact same situation with our radiator, though it was from Griffin. They costed it at the mass produced cost and were penalized for it.

[Garlic]

Several years ago the report consisted of a batch of 1000, it didn't last long. Visteon probably has that still in the FSAE project outline, or whatever. The new rules say use prototype cost. But the report is such bunk you can probably cost a $99 one from Summitt. Not that I would but I'm sure it's been done.