Assuming a 4"x6" board 4-layer board, the PCB itself would cost about 25$ a piece in low volume (100 pieces...that's from pcbexpress.com). If there's not too much routing, we could go for a 2-layer board which would be half the price. Cut that in half if we make 1000's.
Assuming there is less than 100 parts on the board, assembly of 100 boards is about 50$ per board (that's from aapcb.com). I usually assemble the first prototype(s) myself. Again, cut that in half if we make 1000's.
We really need to wait how the ASIC shapes up before making wild guesses on the required additional components on the board (regulators, oscillator, interface, etc.). However, I would be really surprise if this turns out to be more than 10-20$ per board depending how "stand-alone" is the board.
PCB design is free, I have all the tools.
Is that most efficient? As in: would a larger board not be better? Yes, it may cost more (even per mhash), but there is a not insignificant overhead to "host" the boards. Tiven the standard MSI / Sempron approach I think 5 or maybe 6 boards only could go on a motherboard. Having a higher density, especially given the low power consumption, would not be negative.
Then there is the whole driver issue at hand (sadly)
Lokos like I would have to move to Linux.
Anyhow, I wuold be jumping on board if someone could start putting some plan together within this month (i.e. prices as you did, timeplan, nothing showing post 3 months timeframe). I would be willing to take anywhere between 3 and 10 servers full of boards, which to my knowledge would be between 15 and 50
More depends on the final numbers.
This would definitly change the market back to "commercial" miners, which I think is not a too bad thing - mining via gpu would not be cost efficient at all anymore. That said, it is definitly a good thing in my eyes - right now we have way too expensive mhash.