First you have to design the camera, designers don't work for free.
But those aren't tooling costs. That's the NRE (non-recoverable engineering) I referred to in my original post. Tooling costs are separate from design costs. Tooling costs are the costs needed to make any dedicated, custom-made tooling (molds, fixtures, etc.) necessary to produce parts in high volumes. Unless Fuji plans to proceed with volume production I'd be surprised if they have spent anything on dedicated tooling at this point.
Then you have to design the tooling, again tool designers don't work for free.
Again, NRE, not tooling cost.
Then you have to make the tooling, toolmakers don't work for free.
Depends on the manufacturing methods you use. As I stated in my original post, if the parts are made on CNC milling machines there is no tooling. But, there are set-up costs and machine time. But those are paid for on an as-needed/as-used basis. They aren't up front "sunk" costs like hard tooling would be.
For example, look at the Canham all-metal large format cameras and his 6x17 roll film back. Other than the off-the-shelf hardware (nuts, bolts, washers, gear tracks, etc.), all the metal parts are made on CNC milling machines in small production runs. There is no tooling and, therefore, no tooling costs. In the quantities he manufacturers, it would make absolutely no economic sense to pay >$100K for the fixed tooling needed to stamp out thousands of parts. So, his tooling costs are $0.00. He only pays the CNC costs (set-up charges and machine time) on an as-needed/as-used basis for each small production run of his cameras. Since there is no tooling, these aren't tooling costs, they are production costs. He does not spend a huge amount of money up front to build tooling that would then be amortized over the cost of producing several thousand units. He only spends the money on a per part basis at the time of actual production.
Then you have to source materials, materials are not free.
But those are material costs, not tooling costs. Again the materials would be purchased on an as-needed/as-used basis. Until/unless they go into mass production, their material costs are very little (just enough aluminum, plastic, etc. needed to build a handful of prototypes.
Also prototypes are not usually made on a production line, they are made in companies' research and design centres as 'one offs'. Even with modern CNC technologies, there is still a lot of cost.
I agree 100%, but those costs are NOT tooling costs. The vast majority of those cost are the NRE costs of doing the design work. How much Fuji has sunk into the design and construction of these prototypes would depend on whether or not the prototypes are functional or not. If they are just non-functional "looks-like" models, the costs would probably be in the $25 - $50K range. If they are functional prototypes that use existing parts from other Fuji products (the rangefinder mechanism from their previous 6x7 camera, the meter and lens cells from previous or existing products, etc.) the cost of designing and producing the prototypes would still be in excess of $100K. If the prototypes are fully-functional, and they designed and built everything from scratch, the costs would be far in excess of $100K.
But again these aren't tooling costs. They are NRE costs. They have already been paid for whether Fuji goes into production or not.
I worked in Ford's Dunton Research and Engineering Centre in the late 70s and early 80s as a draftsman and design engineer. I have used this process from beginning to end. I can assure you 'tooling costs' for a new product, especially one as complex as a camera, are not minimal.
And I have worked in an engineering lab at a major high tech company for the last 19 years. We have made countless prototypes for everything from new package types for advanced microprocessors to cell phones to hand held PCs. The cost of building those prototypes in some cases have been vast ($8 million to build 8 functional prototypes), but they aren't tooling costs. they are engineering costs. Since we build the prototypes in very small quantities (usually 10-50 units depending on the project), we NEVER pay for hard tooling at the prototype phase. The prototypes are literally built by hand. Tooling costs, if there are any, aren't paid until the design moves from prototype into mass production.
The difference here is you are lumping ALL the costs (design costs, materials costs, etc.) together and referring to them as tooling costs. They are not. These are separate budget items and they are paid for at different times. Assuming the prototypes are functional, the vast majority of what Fuji has spent to produce these prototypes is design costs (i.e. NRE). Those are sunk costs and have already been paid. If there are any actual tooling costs, the amount will depend on the materials and production methods, they won't be paid until/unless Fuji goes into production.
I'm not arguing that Fuji hasn't spent a lot of money to build these prototypes. They have. However, what they've spent to date are not tooling costs they are non-recoverable engineering costs that have already been paid. At this point, all they have to show for that investment is a handful of prototypes and a whole lot of "buzz" surrounding a new medium format film camera that may, or may not, become an actual product. Hey, they got us talking about it, didn't they? It is also being actively discussed in several other online forums and photography blogs and will no doubt be mentioned in several print magazines and e-zines when they do their PMA wrap-up articles. I hope the buzz these prototypes has generated will encourage Fuji to proceed and spend the money needed to produce any custom tooling that would be required to get this concept from the prototype stage into full-scale production.
Kerry